458
THE HONGKONG GOVERNMENT GAZETTE, 5TH MAY, 1888.
Appeal
relative to the property of othera.
[Sco 21 of 85 11)
I'rosecution of appeal.
Notice of bearing.
14
Sec 21 60 85,
Appeal to ha disallowed in cerialu caNCE, Sec 21 of 8D. 15)
But disallow
Ance may, i
certain cases, be avoided.
Hearing
appeal.
11 of 85, 16)
17. When the appeal is in relation to any tenemeut 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 proscente his appeal within one mouth 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 teu days of demand.
21. In any case in which an appeal might be disallowed under sub-section 3 of the last section, the Judge may, nevertheless, 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 appellaut, 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 hear and determine the matter of the appeal in a summary way, and may make such order therch as it thinks proper, with ok without costs to any party and may direct the Treasurer to amend the List in any manner. Such order of the Court shall be final and conclusive.
Interint Valtiations.
See 21 of 85. 36]
Entry of
Valuation. [Sec 1 of 85. 17]
Notice of Valuation.
[21 of 80, 17:
Payment.
1 of 65, 19]
Interi Valuation. Appeal.
121 of 83. 193
Interim Valuations.
23. The Assessor may at any time make an interim valuation of any tenement.
24. The Assessor shall notify the Treasurer of the amount of such valuation, and the Treasurer shall cause the same to be inserted in the List.
25. The Assessor shall, without delay, serve upon the owner of such tenement, or upon the occupier if the owner cannot be found, notice in the form of Schedule € of such valuation having been made, and of the amount thereof. No rates shall be recoverable in respect of such tenement until such notice has been served.
26. The rates assessed shall be payable from the first day of the month next following the assessment, and shall thereafter continue to be payable quarterly.
Interim Valuations.—Appeal.
27. Any person aggrieved by any interim valuation, on the ground that the tenement assessed is not raicable under this Ordinance, or that it is valued beyond its Rateable Value, may appeal to the Supreme Court in its Summary Jurisdiction, whereupon Sections 15 to 22 in- clusive shall apply in relation to such appeal. The period of twenty-one days mentioned in those sections shall be taken to be twenty-one days from the service on the owner or occupier of the tenement of Form Cunder this Ordinance, or in case such Form C was not received by such owner or occupier, twenty-one days from the first demand upon him to pay the mies to which the appeal refers.
iz
7