| Rule 37 |
| If the 1(
tax *( ....)) as determined in an appeal or revision is in excess of
the powers of assessment of the initial assessing authority, the
appellate or revising authority, shall transfer the original records of
assessment to the appropriate assessing authority who shall have power
to collect the 1( tax *( .....)) assessed by himself. 1. Subs. by G.O.Ms.No.473, Rev.dt.18.3.1981 * The words "and surcharge" were omitted by G.O.Ms.No.244 Rev.dt.17.5.1995. |