42B.
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| (1) There shall be appointed for the purposes of this Act, in respect of each Province a Panel of not more than twelve persons from which Boards of Review shall be constituted for the purpose of exercising, within such Province, the powers conferred on a Board of Review by this Act. | | |
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| (2) Where a member of a Panel vacates office by reason of death, resignation, removal from office, absence abroad or ill ness, another person shall be appointed in his place. | | |
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| (3) Every person appointed to a Panel shall, unless he earlier vacates his office, hold office for three years: | | |
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| (4) A person vacating office by effluxion of time shall be eligible for reappointment. | | |
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| (5) One of the members of a Panel shall be appointed as the Chairman of the Panel., | | |
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| (6) For the purpose of constituting a Board of Review, the Chairman of a Panel shall select from the Panel three or more persons. The Chairman may select himself as a member constituting the Board of Review. | | |
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| (7) Where the Chairman of a Panel is a member of a Board of Review constituted under this section then he, or where he is not a member of the Board, then such member of the Board as may be nominated by such Chairman, shall be the President of the Board. | | |
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| (8) There shall be appointed to each Board of "Review a Secretary. | | |
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| (9) The Secretary of the Board of Review shall in respect of every appeal heard by the Board, keep a record of all such proceedings before the Board as relate to that appeal. | | |
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| (10) A Board of Review may examine any witness on oath if it thinks fit so to do, and may summon any person to appear before it or to produce any documents which may be relevant in the opinion of the Board. | | |
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| (11) The documents, notices or summons issued under the hand of the Chairman of a Board of Review or the Secretary of a Board of Review shall be deemed to have been issued by that Board of Review. | | |
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| (12) If any person upon whom a summons issued or deemed to have been issued by a Board of Review, has been served"
| | | (a) fails without reasonable cause to appear before the Board of Review at the time and place mentioned in the summons ; or |
| (b) refuses without reasonable cause to be sworn, or having been duly sworn, refuses or fails without reasonable cause to answer any question put to him by a member of the Board of Review touching the matters to be heard and determined by such Board, or wilfully gives a false answer to any such question : or |
| (c) refuses or fails without reasonable cause to produce before the Board of Review any document which is in his possession or power and which he has been required to produce. |
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| (13) Regulations may be made in regard to the procedure to be followed at meetings of a Board of Review. | | |
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| (14) A Board of Review may, on any appeal made under this Act to such Board confirm or vary the determination or decision from which such appeal is made and the decision of such Board shall be final and conclusive and shall not be called in question in any Court, ". | | |
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