THE HONGKONG GOVERNMENT GAZETTE, 3RD MARCH, 1888.
serve notice in writing upon the owner, or upon the occupier if the owner or his agent cannot be found, of such valuation having been made and of the amount thereof. Such notice may be given in the form of Schedule C.
12. The omission to serve such notice shall not invali- date any valuation nor relieve any person from the payment of rates.
13. The List, or an examined copy thereof, shall be open to inspection at the Treasury during office hours for twenty-one days, of which notice shall be previously given in the Gazette and at least one English and one Chinese public newspaper, and any owner or occupier of any tene- ment included in such List may, during such twenty-one days, take any extract therefrom.
14. The Colonial Secretary, on receipt of the list of Chinese tenements for each country district, shall cause a copy thereof to be made in Chinese (stating only the num- ber of cach house and its valuation) and to be exhibited in a conspicuous place in the principal village of each district during the twenty-one days above mentioned.
Annual Valuations.—Appeal.
15. Any person aggrieved on any of the following grounds;
(1.) That any tenement for which he is rateable is
valued beyond its Rateable Value.
(2.) That any tenement is assessed which is not
rateable.
г
(3.) That any person who or any tenement which ought
to be inserted in the List is omitted therefrom. (4.) That any tenement is valued therein below its
Rateable Value.
May, during the twenty-one days during which the List is open for inspection, lodge with the Registrar of the Supreme Court a notice of appeal to the Court in its Summary Jurisdiction. If an existing valuation has been adopted under sub-section 2 of section 7, such period of twenty-one days shall be reckoned from the date of the Gazette in which notice of such adoption shall be published. 16. Such notice of appeal shall state fully the grounds on which the appeal is made, and the appellant shall, also within the period of twenty-one days before mentioned, cause a copy thereof to be served on the Assessor.
17. When the appeal is in relation to any tenement not the property or in the occupation of the appellant, the ap- pellant shall, within the same limit of time, cause a copy of such notice of appeal to be served on the person interested in the result of the appeal, and such person may be heard upon the appeal.
18. The appellant shall prosecute his appeal within one month from the expiry of the aforesaid period of twenty- one days, failing which, his right to appeal shall lapse.
19. On the fixing by the Court of a day for hearing such appeal, the appellant shall forthwith give notice thereof to the Assessor.
20. Such appeal shall not be entertained by the Court if it shall be shown, to the satisfaction of the Judge ;-
(1.) That any of the provisions of sections 15 to 19 inclusive have not been complied with by the ap- pellant.
(2.) That the appellant or his agent knowingly fur- nished false or incorrect particulars to the Assessor on Form A under section 3 for the purposes of the valuation against which the appeal is made. (3.) That the appellant neglected or refused to sup- ply the information required by section 3 within ten days of demand.
21. In any case in which an appeal might be disallowe- under sub-section 3 of the last section, the Judge may, ned vertheless, hear the appeal, if it shall appear;--
(1.) That the omission to give the required informa- tion arose from the absence or disability of the appellant, or other unavoidable cause.
(2.) That application was made to the Assessor under Section 5 for an extension of time, and was re- fused without good cause or that the time allowed was not, in the opinion of the Court, of reasonable length.
22. The Court, upon proof that the notices required by Sections 15 to 19 inclusive were given within the time fixed by those sections, shall bear and determine the matter of the appeal in a summary way, and may make such order therein as it thinks proper, with or without costs to any
Omission to
serve notice. [21 of 85.9]
List to be open for inspection. [21 of 55, 10]
Country districts.
[21 of 85, 11]
Appeal. [Sco 21 of 85. 131
Notice of appeal. [See 21 of 85.
14]
Appeal
relative to the property of others. [Sec 21 of 85.
14]
Prosecution
of appeal.
Nolice of hearing. [Sec 21 of 85.
14
Appeal to be disallowed in certain cases. Soc 21 of 85.
I5]
But disallow- ance may, in certain cases, be avoided.
Hearing appeal. [21 of 85. 15]
223