OSEI HWERE v. COMMISSIONER OF INCOME TAX Revenue—Income tax—Assessment of income—Appeal against assessment—Enactment of Income Tax (Amendment) Act, 1962 (Act 110) which made an assessment of income tax raised on any person prior to 1961-62 a final and conclusive debt due to Commissioner of Income Tax—Effect of notice of appeal filed against assessment prior to enactment of amending Act—Interpretation Act, 1960 (C.A. 4), ss. 8 and 9—Act 110, ss. 1 (1) and 2.

