SECTION PART I.- PRELIMINARY 1. Short title 2 ... - Lexadin

(b) by reason of any variance between the assessment and the
notice thereof ,
if in cases of assessment, the notice thereof be duly served on the
company intended to be assessed or on the person in whose name the
assessment was to be made on a company, and such notice contains, in
substance and effect, the particulars on which the assessment is made.
Income tax
computation.
1996 No. 30
37A (1) Notwithstanding anything to the contrary in any law, all income
tax computation made under sections 28 and 31 of this Act shall be
made in the currency in which the transaction was effected.
(2) Accordingly and notwithstanding anything to the contrary in any
law, any assessment made under section 35(1) of this Act shall also be
made in the currency in which the computation given rise to the
assessment was made.
Part VIII-Appeals
Appeals to
Appeal
Commissioners
38. (1) Any person (being a company or a person in whose name a
company is assessed) being aggrieved by an assessment made upon
him, who has failed to agree with the Board as referred to in section 36
(6) of this Act, may appeal against the assessment to the appropriate
Appeal Commissioners upon giving notice in writing to the Board and
to the Secretary to such Commissioners within thirty days after the date
of service upon him of notice of the refusal of the Board to amend the
assessment as desired:
Provided that notwithstanding the lapse of such period of thirty days, by
not more than a further period of sixty days, such person may appeal
against the said assessment if he gives such Commissioners the
particulars mentioned in paragraphs (a) to (c) inclusive of subsection (2)
of this section and if he shows to their satisfaction that, owing to
absence from Nigeria, sickness or other reasonable cause he was
prevented from giving notice of appeal within such period of thirty
days, and that there has been no unreasonable delay on his part; and
upon the Commissioners being so satisfied, such person shall give such
notice in writing to the Board and to such secretary within seven days
thereof.
(2) A notice of an appeal against an assessment, to be given under
subsection (1) of this section, shall specify the following particulars-
(a) the official number of the assessment and the accounting
period for which it was made;
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