Sections 855, 857, 867 and 942.
Form of declaration to be made by a Commissioner for Offices
"I, A.B., do solemnly declare, that I will truly, faithfully, impartially and honestly, according to the best of my skill and knowledge, execute the powers and authorities vested in me as a Commissioner for Offices by the Acts relating to income tax, and that I will judge and determine upon all matters and things which shall be brought before me under the said Acts without favour, affection or malice."