Section 4 (b) of act Aug. 3, 1955, provided that the amendment to subsec. (a) (9) should apply only to contracts with the Departments made after Dec. 31, 1954.

Section 5 (b) of act Aug. 3, 1955, provided that the amendment to subsec. (c) (2) should apply only with respect to fiscal years (as defined in section 1213 (h) of this Appendix) ending on or after June 30, 1953.

EFFECTIVE DATE OF 1954 AMENDMENT

Section 3 (b) of act Sept. 1, 1954, provided that the amendment of subsec. (a) (6) shall take effect as if it had been a part of the section where enacted on Mar. 23, 1951.

Section 4 (d) of act Sept. 1, 1954, provided that the amendment of subsec. (c) shall be effective for fiscal years ending on and after June 30, 1953.

Section 5 (b) of act Sept. 1, 1954, provided that the amendment of subsecs. (a) (7), (8) shall apply to contracts and subcontracts only to the extent of the amounts received or accrued by a contractor or subcontractor after Dec. 31, 1953.

Section 6 (b) of act Sept. 1. 1954, provided that the amendment of subsec. (a) (4) shall apply only with respect to fiscal years (as defined in section 1213 (h) of this Appendix) ending on or after Dec. 31, 1953.

CHANGE OF NAME

The official title of the Bureau of Internal Revenue was changed to the Internal Revenue Service by Treas. Dept. Order 150-29, eff. July 9, 1953.

ABOLITION OF FEDERAL MARITIME BOARD Section 304 of 1961 Reorg. Plan No. 7, effective Aug. 12, 1961, 26 F.R. 7315, 75 Stat. 840, set out in the Appendix to Title 5, Government Organization and Employees, abolished the Federal Maritime Board, including the offices of the members of the Board. Functions of the Board were transferred either to the Federal Maritime Commission or to the Secretary of Commerce by sections 103 and 202 of 1961 Reorg. Plan No. 7.

TRANSFER OF FUNCTIONS

All functions of all officers of the Department of the Treasury, and all functions of all agencies and employees of that Department, were transferred, with certain exceptions, to the Secretary of the Treasury, with power vested in him to authorize their performance or the performance of any of his functions, by any of those officers, agencies, and employees, by 1950 Reorg. Plan No. 26. §§ 1, 2, eff. July 31, 1950, 15 F. R. 4935, 64 Stat. 1280, set out in the Appendix to Title 5, Government Organization and Employees. The Bureau of Internal Revenue, referred to in this section, is an agency in the Treasury Department.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 1211 to 1215, 1217 to 1224 of this Appendix.

§ 1217. Renegotiation Board. (a) Creation.

There is created, as an independent establishment in the executive branch of the Government, a Renegotiation Board to be composed of five members to be appointed by the President, by and with the advice and consent of the Senate. The Secretaries of the Army, the Navy, and the Air Force, respectively, subject to the approval of the Secretary of Defense, and the Administrator of General Services shall each recommend to the President, for his consideration, one person from civilian life to serve as a member of the Board. The President shall, at the time of appointment, designate one member to serve as Chairman. The Chairman shall receive compensation at the rate of $17,500 per annum, and the other members shall receive compensation at the rate of $15,000 per annum. No member shall actively engage in any business, vocation, or employment other than as a member of the Board.

The Board shall have a seal which shall be judicially noticed.

(b) Places of meetings and quorum.

The principal office of the Board shall be in the District of Columbia, but it or any division thereof may meet and exercise its powers at any other place. The Board may establish such number of offices as it deems necessary to expedite the work of the Board. Three members of the Board shall constitute a quorum, and any power, function, 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.

(c) Personnel.

There shall be a General Counsel of the Renegotiation Board who shall be appointed by the Board without regard to the civil-service laws and regulations. The Board is authorized, subject to the Classification Act of 1949 [chapter 51 and subchapter III of chapter 53 of Title 5] and the civil-service laws and regulations, to employ and fix the compensation of such officers and employees as it deems necessary to assist it in carrying out its duties under this title [sections 1211 to 1224 of this Appendix]. The Board may, with the consent of the head of the agency of the Government concerned, utilize the services of any officers or employees of the United States, and reimburse such agency for the services so utilized. Officers or employees whose services are so utilized shall not receive additional compensation for such services, but shall be allowed and paid necessary travel expenses and a per diem and lieu of subsistence in accordance with the Standardized Government Travel Regulations while away from their homes or official station on duties of the Board. (d) Delegation of powers.

The Board may delegate in whole or in part any function, power, or duty (other than its power to promulgate regulations and rules and other than its power to grant permissive exemptions under section 106 (d) [section 1216 (d) of this Appendix]) to any agency of the Government, including any such agency established by the Board, and may authorize the successive redelegation, within limits specified by it, of any such function, power, or duty to any agency of the Government, including any such agency established by the Board. But no function, power, or duty shall be delegated or redelegated to any person pursuant to this subsection or subsection (f) [of this section] unless the Board has determined that such person (other than the Secretary of a Department) is responsible directly to the Board or to the person making such delegation or redelegation and is not engaged on behalf of any Department in the making of contracts for the procurement of supplies or services, or in the supervision of such activity; and any delegation or redelegation of any function, power, or duty pursuant to this subsection or subsection (f) of this section shall be revoked by the person making such delegation or redelegation (or by the Board if made by it) if the Board shall at any time thereafter determine that the person (other than the Secretary of a Department) to whom has been delegated or redelegated such function, power, or duty is not responsible directly to the Board or to

the person making such delegation or redelegation or is engaged on behalf of any Department in the making of contracts for the procurement of supplies or services, or in the supervision of such activity. (e) Organization and operation of Board.

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 regulations 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 agencies of the Government authorized to exercise powers of the Board pursuant to subsection (d) of this section, the character of cases to be conducted initially by the various divisions of the Board, and the character of cases to be conducted initially by the Board itself. The Board may review any determination in any case not initially conducted by it, 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 ninety days from the dtae of such determination, or at the request of the contractor or subcontractor made within ninety days from the date of such determination initiates a review of such determination within ninety days from the date of such request, such determination shall be deemed the determination of the Board. If such determination was made by an order with respect to which notice thereof was given by registered mail or by certified mail pursuant to section 105 (a) [section 1215(a) of this Appendix], the Board shall give notice by registered mail or by certified mail to the contractor or subcontractor of its decision not to review the case. If the Board reviews any determination in any case not initially conducted by it and does not make an agreement with the contractor or subcontractor with respect to the elimination of excessive profits, it shall issue and enter an order under section 105(a) [section 1215(a) of this Appendix] determining the amount, if any, of excessive profits, and forthwith give notice thereof by registered mail or by certified mail to the contractor or subcontractor. The amount of excessive profits so determined upon review may be less than, equal to, or greater than, that determined by the agency of the Government whose action is so reviewed.

(f) Delegation of renegotiation functions to Board.

The Board is authorized and directed to accept and perform such renegotiation powers, duties, and functions as may be delegated to it under any other law requiring or permitting renegotiation, and the Board is further authorized to redelegate any such power, duty, or function to any agency of the Government and to authorize successive redelegations thereof, within limits specified by the Board. Notwithstanding any other provision of law, the Secretary of Defense is authorized to delegate to the Board, in whole or in part, the powers, functions, and duties conferred upon him by any other renegotiation law. (Mar. 23, 1951, ch. 15, title I, § 107, 65 Stat. 19; Aug. 1, 1956, ch. 821, § 10, 70 Stat. 791; July 13, 1959,

Pub. L. 86-89, § 3, 73 Stat. 211; June 11, 1960, Pub. L. 86-507, § 1(40), 74 Stat. 202; Aug. 14, 1964, Pub. L. 88-426, title III, § 305 (31), 78 Stat. 426.)

REFERENCES IN TEXT

The civil-service laws, referred to in subsec. (c), are classified generally to Title 5, Government Organization and Employees.

AMENDMENTS

1964 Subsec. (c). Pub. L. 88-426 repealed provisions which prescribed the compensation of the General Counsel.

1960 Subsec. (e). Pub. L. 86-507 inserted "or by certified mail" following "registered mail" in three instances.

1959-Subsec. (c). Pub. L. 86-89 provided for appointment, without regard to civil-service laws and regulations, and compensation of a general Counsel for the Renegotiation Board.

1956-Subsec. (c). Act Aug. 1, 1956, made employees of the Board subject to the civil-service laws and regulations. EFFECTIVE DATE OF 1964 AMENDMENT

Amendment of section by Pub. L. 88-426 effective on the first day of the first pay period which begins on or after July 1, 1964, except to the extent provided in section 501(c) of Pub. L. 88-426, see section 501 of Pub. L. 88-426.

COMPENSATION OF MEMBERS OF RENEGOTIATION BOARD Compensation of Chairman and members, see section 5316 of Title 5, Government Organization and Employees. SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 1211 to 1216, 1218 to 1224 of this Appendix.

§ 1217a. Repealed. June 28, 1955, ch. 189, § 12 (c) (5), 69 Stat. 181.

Section, act Nov. 11, 1951, ch. 665, ch. V, § 501, 65 Stat., 763, authorized the Board to place not more than five positions in grades 16, 17, or 18 of the General Schedule established by the Classification Act of 1949.

§ 1218. Review by the Tax Court.

Any contractor or subcontractor aggrieved by an order of the Board determining the amount of excessive profits received or accrued by such contractor or subcontractor may

(a) if the case was conducted initially by the Board itself-within ninety days (not counting Sunday or a legal holiday in the District of Columbia as the last day) after the mailing under section 105(a) [section 1215 (a) of this Appendix] of the notice of such order, or

(b) if the case was not conducted initially by the Board itself-within ninety days (not counting Sunday or a legal holiday in the District of Columbia as the last day) after the mailing under section 107(e) [section 1217(e) of this Appendix] of the notice of the decision of the Board not to review the case or the notice of the order of the Board determining the amount of excessive profits,

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 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 redetermined by any court or agency except as provided in section 108A [section 1218a of this Appendix]. The court may determine as the amount of excessive profits an amount either

less than, equal to, or 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 Board, but shall be treated as a proceeding de novo. For the purposes of this section the court shall have the same powers and duties, insofar as applicable in respect of the contractor, the subcontractor, the Board, and the Secretary, and in respect of the attendance of witnesses and the production of papers, notice of hearings, hearings before divisions, review by the Tax Court of decisions of divisions, stenographic reporting, and reports of proceedings, as such court has under sections 1110, 1111, 1113, 1114, 1115 (a), 1116, 1117 (a), 1118, 1120, and 1121 of the Internal Revenue Code [Title 26, I.R.C. 1939] in the case of a proceeding to redetermine a deficiency. In the case of any witness for the Board, the fees and mileage, and the expenses of taking any deposition shall be paid out of appropriations of the Board available for that purpose, and in the case of any other witnesses shall be paid, subject to rules prescribed by the court, by the party at whose instance the witness appears or the deposition is taken. The filing of a petition under this section shall operate to stay the execution of the order of the Board under subsection (b) of section 105 [section 1215 (b) of this Appendix] only if within ten days after the filing of the petition the petitioner files with the Tax Court a good and sufficient bond, approved by such court, in such amount as may be fixed by the court. Any amount

collected by the United States under an order of the Board in excess of the amount found to be due under a determination of excessive profits by the Tax Court shall be refunded to the contractor or subcontractor with interest thereon at the rate of 4 per centum per annum from the date of collection by the United States to the date of refund. (Mar. 23, 1951, ch. 15, title I, § 108, 65 Stat. 21; Aug. 1, 1956, ch. 821, § 11(a), 70 Stat. 791; July 3, 1962, Pub. L. 87-520, § 2(b), 76 Stat. 134.)

AMENDMENTS

1962-Pub. L. 87-520, in the second sentence, deleted "finally" preceding "determine" and added the exception provision.

1956-Act Aug. 1, 1956, inserted the word "only" preceding "if within ten days after the filing of the petition".

EFFECTIVE DATE OF 1962 AMENDMENT

Amendment of this section by Pub. L. 87-520 applicable only with respect to cases in which the petition for redetermination is filled with the Tax Court after July 3, 1962, see section 2(d) of Pub. L. 87-520, set out as a note under section 1215 of this Appendix.

EFFECTIVE DATE OF 1956 AMENDMENT Section 11 (b) of act Aug. 1, 1956, provided that: "The amendment made by subsection (a) [to this section] shall be effective as of the date of the enactment of the Renegotiation Act of 1951 [March 23, 1951]."

CHANGE OF NAME

The name of the Tax Court of the United States, referred to in text, was changed to the United States Tax Court by Pub. L. 91-172, title IX, § 951 et seq., Dec. 30, 1969, 83 Stat 730, which changed the status of that Court to a constitutional court of record.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 1211 to 1217, 1219 to 1224 of this Appendix.

§ 1218a. Review of Tax Court decisions. (a) Jurisdiction.

Except as provided in section 1254 of Title 28, the United States Courts of Appeals shall have exclusive jurisdiction to review decisions by the Tax Court of the United States under section 108 of this Act [section 1218 of this Appendix] in the same manner and to the same extent as decisions of the district courts in civil actions tried without a jury, except as otherwise provided in this section. In no case shall the question of the existence of excessive profits, or the extent thereof, be reviewed, and findings of fact by the Tax Court shall be conclusive unless such findings are arbitrary or capricious. The judgment of any such court shall be final except that it shall be subject to review, under the limitations herein provided for, by the Supreme Court of the United States upon certiorari, in the manner provided in section 1254 of Title 28.

(b) Powers.

Upon such review, such courts shall have only the power to affirm the decision of the Tax Court or to reverse such decision on questions of law and remand the case for such further action as justice may require, except that such court shall not reverse and remand the case for error of law which is immaterial to the decision of the Tax Court.

(c) Venue of appeals from Tax Court decisions.

A decision of the Tax Court of the United States under section 108 of this Act [section 1218 of this Appendix] may, to the extent subject to review, be reviewed by

(1) the United States Court of Appeals for the circuit in which is located the office to which the contractor or subcontractor made his Federal income tax return for the taxable year which corresponds to the fiscal year with respect to which such decision of the Tax Court was made, or if no such return was made for such taxable year, then by the United States Court of Appeals for the District of Columbia, or

(2) any United States Court of Appeals designated by the Attorney General and the contractor or subcontractor by stipulation in writing. (Mar. 23, 1951, ch. 15, title I, § 108A, as added Aug. 1, 1956, ch. 821, § 12, 70 Stat. 791, and amended July 3, 1962, Pub. L. 87-520, § 2(a), 76 Stat. 134.)

AMENDMENTS

1962-Pub. L. 87-520 designated existing provisions as subsec. (c) and added subsecs. (a) and (b).

EFFECTIVE DATE OF 1962 AMENDMENT Amendment of this section by Pub. L. 87-520 applicable only with respect to cases in which the petition for redetermination is filed with the Tax Court after July 3, 1962, see section 2(d) of Pub. L. 87-520, set out as a note under section 1215 of this Appendix.

CHANGE OF NAME

The name of the Tax Court of the United States, referred to in text, was changed to the United States Tax Court by Pub. L. 91-172, title IX, § 951 et seq., Dec. 30, 1969, 83 Stat. 730, which changed the status of that Court to a constitutional court of record.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 1211 to 1218, 1219 to 1224 of this Appendix.

§ 1219. Rules and regulations.

The Board may make such rules, regulations, and orders as it deems necessary or appropriate to carry out the provisions of this title [sections 1211 to 1224 of this Appendix]. (Mar. 23, 1951, ch. 15, title I, § 109, 65 Stat. 22.)

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 1211 to 1218, 1220 to 1224 of this Appendix.

§ 1220. Compliance with regulations, etc.

No person shall be held liable for damages or penalties for any act or failure to act resulting directly or indirectly from his compliance with a rule, regulation, or order issued pursuant to this title [sections 1211 to 1224 of this Appendix], notwithstanding that any such rule, regulation, or order shall thereafter be declared by judicial or other competent authority to be invalid. (Mar. 23, 1951, ch. 15, title I, § 110, 65 Stat. 22.)

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 1211 to 1219, 1221 to 1224 of this Appendix.

§ 1221. Application of Administrative Procedure Act. The functions exercised under this title [sections 1211 to 1224 of this Appendix] shall be excluded from the operation of the Administrative Procedure Act (60 Stat. 237) [sections 551 et seq. and 701 et seq. of Title 5] except as to the requirements of section 3 thereof [section 552 of Title 51. (Mar. 23, 1951, ch. 15, title I, § 111, 65 Stat. 22.)

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to sections 1211 to 1220, 1222 to 1224 of this Appendix.

§ 1222. Appropriations.

There are authorized to be appropriated such sums as may be necessary and appropriate for the carrying out of the provisions and purposes of this title [sections 1211 to 1224 of this Appendix]. Funds made available for the purposes of this title [said sections] may be allocated or transferred for any of the purposes of this title [said sections] with the approval of the Bureau of the Budget to any agency of the Gov. ernment designated to assist in carrying out this title [said sections]. Funds so allocated or transferred shall remain available for such period as may be specified in the Acts making such funds available. (Mar. 23, 1951, ch. 15, title I, § 112, 65 Stat. 22.)

CHANGE OF NAME

The Bureau of the Budget was designated the Office of Management and Budget and the offices of Director of the Bureau of the Budget, Deputy Director of the Bureau of the Budget, and Assistant Directors of the Bureau of the Budget were designated Director of the Office of Management and Budget, Deputy Director of the Office of Management and Budget, and Assistant Directors of the Office of Management and Budget, respectively, by Reorg. Plan No. 2 of 1970, eff. July 1, 1970, 35 F.R. 7959, 84 Stat. set out in the Appendix to Title 5, Government Organization and Employees, which also transferred all records, property, personnel, and funds of the Bureau to the Office of Management and Budget.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 1211 to 1221, 1223,

§ 1223. Prosecution of claims against United States by former personnel.

Nothing in sections 281 and 283 of Title 18, or in section 99 of Title 5 shall be deemed to prevent any person by reason of service in a Department or the Board from acting as counsel, agent, or attorney for prosecuting any claim against the United States: Provided, That such person shall not prosecute any claim against the United States (1) involving any subject matter directly connected with which such person was so employed, or (2) during the period such person is engaged in employment in a Department or the Board. (Mar. 23, 1951, ch. 15, title I, § 113, 65 Stat. 22; Aug. 1, 1956, ch. 821, § 13, 70 Stat. 792.)

REFERENCES IN TEXT

Section 99 of Title 5, referred to in text, was repealed by Pub. L. 87-849, § 3, Oct. 23, 1962, 76 Stat. 1126. For similar provision, see section 207 of Title 18, Crimes and Criminal Procedure.

Sections 281 and 283 of Title 18, referred to in text, were repealed by Pub. L. 87-849, § 2, Oct. 23, 1962, 76 Stat. 1126 except as they applied to retired officers of the armed forces of the United States. For provisions similar to sections 281 and 283, see sections 203 and 205, respectively, of Title 18, Crimes and Criminal Procedure, and notes thereunder.

AMENDMENTS

1956-Act Aug. 1, 1956, eliminated provisions which limited application of the section to persons who served in a Department or on the Renegotiation Board during the period (or a part thereof) beginning July 1, 1950. and ending Dec. 31, 1953.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 1211 to 1222, 1224 of this Appendix.

§ 1224. Reports to Congress.

The Board shall on or before January 1, 1957, and on or before January 1 of each year thereafter, submit to the Congress a complete report of its activities for the preceding year ending on June 30. Such report shall include

(1) the number of persons in the employment of the Board during such year, and the places of their employment;

(2) the administrative expenses incurred by the Board during such year;

(3) statistical data relating to filings during such year by contractors and subcontractors, and to the conduct and disposition during such year of proceedings with respect to such filings and filings made during previous years;

(4) an explanation of the principal changes made by the Board during such year in its regulations and operating procedures;

(5) the number of renegotiation cases disposed of by the Tax Court, each United States Court of Appeals, and the Supreme Court during such year, and the number of cases pending in each such court at the close of such year; and

(6) such other information as the Board deems appropriate.

(Mar. 23, 1951, ch. 15, title I, § 114, as added Aug. 1, 1956, ch. 821, § 14, 70 Stat. 792.)

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 1211 to 1223 of

TITLE II.-GENERAL PROVISIONS

TITLE REFERRED TO IN OTHER SECTIONS This title is referred to in title 22 section 2602.

§ 1231. Functions under World War II Renegotiation Act.

(a) Abolition of War Contracts Price Adjustment Board.

The War Contracts Price Adjustment Board, created by the Renegotiation Act [section 1191 of this Appendix], is abolished.

(b) Transfer of functions generally.

All powers, functions, and duties conferred upon the War Contracts Price Adjustment Board by the Renegotiation Act [section 1191 of this Appendix] and not otherwise specifically dealt with in this section are transferred to the Renegotiation Board. (c) Amendment of the Renegotiation Act.

Subsection (a) (4) (D) of the Renegotiation Act [section 1191 (a) (4) (D) of this Appendix] is amended by inserting at the end thereof the following: "A net renegotiation rebate shall not be repaid unless a claim therefor has been filed with the Board on or before the date of its abolition, or unless a claim shall have been filed with the Administrator of General Services (i) on or before June 30, 1951, or (ii) within ninety days after the making of an agreement or the entry of an order under subsection (c) (1) [of this section] determining the amount of excessive profits, whichever is later. A claim shall be deemed to have been filed when received by the Board or the Administrator, whether or not accompanied by a statement of the Commissioner of Internal Revenue showing the amortization deduction allowed for the renegotiated year upon the recomputation made pursuant to section 124 (d) of the Internal Revenue Code [section 124(d) of Title 26, I.R.C. 1939]."

(d) Transfer of certain functions.

All powers, functions, and duties conferred upon the War Contracts Price Adjustment Board by subsection (a) (4) (D) of the Renegotiation Act, subject to the amendment thereof by subsection (c) of this section [section 1191 (a) (4) (D) of this Appendix), are transferred to the Administrator of General Services.

(e) Elimination of excessive profits by Departments; transfer of records.

Each Secretary of a Department is authorized and directed to eliminated the excessive profits determined under all existing renegotiation agreements or orders by the methods enumerated in subsection (c) (2) of the Renegotiation Act [section 1191 (c) (2) of this Appendix] in respect of all renegotiations conducted by his Department pursuant to delegations from the War Contracts Price Adjustment Board. The several Departments shall retain custody of the renegotiation case files covering renegotiations thus conducted for such time as the Secretary deems necessary for the purposes of this section, and thereafter they shall be made available to the Renegotiation Board for appropriate disposition. The renegotiation records of the War Contracts Price Adjustment Board shall become records 47-500 0-71-vol. 14-20

of the Renegotiation Board on the effective date of this section.

(f) Refunds.

All refunds under subsection (a) (4) (D) of the Renegotiation Act [section 1191 (a) (4) (D) of this Appendix] (relating to the recomputation of the amortization deduction), all refunds under the last sentence of subsection (i) (3) of such Act [section 1191 (i) (3) of this Appendix] (relating to excess inventories), and all amounts finally adjudged or determined to have been erroneously collected by the United States pursuant to a determination of excess profits, with interest thereon in the last mentioned case at a rate not to exceed 4 per centum per annum as may be determined by the Administrator of General Services or his duly authorized representative computed to the date of certification to the Treasury Department for payment, shall be certified by the Administrator of General Services or his duly authorized representative to the Treasury Department for payment from such appropriations as may be available therefor: Provided, That such refunds shall be based solely on the certificate of the Administrator of General Services or his duly authorized representative.

(g) Existing policies, procedures, etc., to remain in effect.

All policies, procedures, directives, and delegations of authority prescribed or issued (1) by the War Contracts Price Adjustment Board, or (2) by any Secretary or other duly authorized officer of the Government, under the authority of the Renegotiation Act [section 1191 of this Appendix], in effect upon the effective date of this section and not inconsistent herewith, shall remain in full force and effect unless and until superseded, or except as they may be amended, under the authority of this section or any other appropriate authority. All functions, powers, and responsibilities transferred by this section shall be accompanied by the authority to issue appropriate regulations and procedures, or to modify existing procedures, in respect of such powers, functions, and responsibilities. (h) Savings provision.

This section shall not be construed (1) to prohibit disbursements authorized by the War Contracts Price Adjustment Board and certified pursuant to its authority prior to the effective date of this section, (2) to affect the validity or finality of any agreement or order made or issued pursuant to law by the War Contracts Price Adjustment Board or pursuant to delegations of authority from it, or (3) to prejudice or to abate any action taken or any right accruing or accrued or any suit or proceeding had or commenced in any civil cause; but any court having on its docket a case to which the War Contracts Price Adjustment Board is a party, on motion or supplemental petition filed at any time within four years after the effective date of this section, showing a necessity for the survival of such suit, action, or other proceeding to obtain a determination of the questions involved, may allow the same to be maintained by or against the United States. If any such case has been dismissed by any court for