৫৯। উক্ত Ordinance এর section 158 এর sub-section () এর পর নিম্নরূপ নূতন sub-section () সংযোজিত হইবে, যথা:- “() The Board may, by notification in the official Gazette,- (a) specify that any appeal of any assessee or any class of assessee shall be filed electronically or in any other machine readable or computer readable media; (b) specify the form and manner in which such appeal shall be filed.”।