PUBLIC LAWS-C. 63-FEB . 25, 1944 or duty of the Board may be exercised or performed by a majority of the members present if the members present constitute at least a quorum. Personrm . "(3) The Board is authorized, subject to the civil-service laws 5ut. a8.Csli4; and the Classification Act of 1923, as amended, to employ and fix Supp. m. t I d the compensation of such officers and employees as it deems nec- essary to assist it in carrying out its duties under this section. The Board may, with the consent of the head of the Department, agency, or instrumentality of the United States concerned, utilize the services of any officers or employees of the United States, and reimburse such Department, agency, or instrumentality for the services so utilized. Delegationof power. "(4) The Board may delegate in whole or in part any power, function, or duty to the Secretary of a Department, and any power, function, or duty so delegated may be delegated in whole or in part by the Secretary to such officers or agencies of the United States as he may designate, and he may authorize successive redelegations of such powers, functions, and duties. Divisios of Board. "(5) The chairman of the Board may from time to time divide the Board into divisions of one or more members, assign the members of the Board thereto, and in case of a division of more than one member, designate the chief thereof. The Board may also, by regu- lations or otherwise, determine the character of cases to be conducted initially by the Board through an officer or officers of, or utilized by, the Board, the character of cases to be conducted initially by the various officers and agencies authorized to exercise powers of the Board pursuant to paragraph (4) the character of cases to be con- ducted initially by the various divisions of the Board, and the character Review of deter- of cases to be conducted initially by the Board itself. The Board may minations of officers, etc. review any determination by any such officer, agency, or division on its own motion, or in its discretion at the request of any contractor or subcontractor aggrieved thereby. Unless the Board upon its own motion initiates a review of such determination within 60 days from the date of such determination, or at the request of the contractor or subcontractor made within 60 days from the date of such determina- tion initiates a review of such determination within 60 days from the date of such request, such determination shall be deemed the determina- tion of the Board. Upon any review by the Board the Board may determine as the amount of excessive profits an amount either less than, equal to, or greater than that determined by the officer, agency, or division whose action is so reviewed. Reodetermatrsn "(e) (1) Any contractor or subcontractor aggrieved by an order of grieved by Board the Board determining the amount of excessive profits received or order. accrued by such contractor or subcontractor may, within ninety days (not counting Sunday or a legal holiday in the District of Columbia as the last day) after the mailing of the notice of such order under sub- section (c) (1), file a petition with The Tax Court of the United States for a redetermination thereof. Upon such filing such court shall have exclusive jurisdiction, by order, to finally determine the amount, if any, of such excessive profits received or accrued by the contractor or subcontractor, and such determination shall not be reviewed or rede- termined by any court or agency. The court may determine as the amount of excessive profits an amount either less than, equal to, or Proeedingdenovo. greater than that determined by the Board. A proceeding before the Tax Court to finally determine the amount, if any, of excessive profits shall not be treated as a proceeding to review the determination of the Powe and dnti Board, but shall be treated as a proceeding de novo. For the pur- TaOL poses of this subsection the court shall have the same powers and duties, insofar as applicable, in respect of the contractor, the subcon- [58 STAT.
�
