3. (1) As soon as may be after the commencement of this Order, the Government shall constitute a Board to be called the National Board of Revenue.
[(2) The Board shall consist of a Chairman and such number of members as may be appointed by the Government.
(3) The Government shall appoint a Secretary to the Government to be the Chairman of the Board.]
(4) The Board shall subject to the control of the Government exercise such powers and perform such duties as may be entrusted to it by the Government or by or under any law.
(5) Without prejudice to the provision of clause (4), the Board shall exercise all the powers and perform all the duties which, immediately before the commencement of this Order, were being performed by the Central Board of Revenue constituted under the Central Board of Revenue Act, 1924 (Act IV of 1924), by any Government of by or under any law.
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