1. Statement from Commissioner to Board of Review
(1) Where in pursuance of the request made by a taxpayer under the provisions of section 170 of the Act the Commissioner is required to forward the taxpayer's appeal or to refer the decision of the Commissioner or to forward the objection of the taxpayer (as the case may be) to the Board of Review, the Commissioner shall, for the purpose of complying with such request, furnish the Board of Review with a printed or typewritten statement, in quadruplicate, containing the following particulars, namely: ¾
(a) the name and address of the taxpayer;
(b) full details of the taxpayer's objection and the grounds thereof, as made by the taxpayer, under section 168 of the Act and received by the Commissioner; and
(c) full details of the decision of the Commissioner in relation to such objection, and the grounds of such decision.
(2) When furnishing the statement aforesaid to the Board of Review, the Commissioner shall also furnish the taxpayer with a copy of such statement, either by delivering the same or sending it by post addressed to the taxpayer.