Clause 14

Section 93 of the Ordinance is hereby amended by inserting immediately after subsection (3) thereof the following new subsections: —“(4) Where an order or decision by the Board of Review or by any court gives rise to any claim for a refund of tax, the Comptroller may, where he has given written notice of his intention to appeal against such order or decision, withhold the refund until such time as the appeal is finally determined.(5) Where a refund is withheld under subsection (4) of this section, the Comptroller shall pay interest at the rate of five per centum per annum with effect from the date of the order or decision appealed against on the amount of refund ultimately determined to be due as a result of any appeal.”.