30
(b) by reason of any variance between the assessment and the notice thereof:
Provided that a notice of such assessment is duly served on the person intended to be charged and contains in sub- stance and effect the particulars mentioned in paragraph (a) of this sub-section.
CHAPTER VII,
APPEALS.
Procedure on appeals
to the Com. missioner.
Appeals to the Commissioner.
39. (1) Any person aggrieved by the amount of an assessment made under this Ordinance may within twenty-one days from the date of the notice of such assessment appeal to the Commissioner by notice of objection in writing to review and revise such assessment. Any person so appealing (hereinafter referred to as the appellant) shall state precisely in his notice the grounds of his objection and the notice shall not be valid unless it contains such grounds and is made within. the period above mentioned:
Provided that the Commissioner, upon being satisfied that owing to absence from the Colony, sickness, or other reasonable cause the appellant was prevented from giving notice of objection within such period, shall grant an extension thereof:
Provided further that, where the assessement appealed against has been made in the absence of a return of income by the appellant, no notice of objection shall be valid unless and until such return has been duly made.
(2) On receipt of a valid notice of objection under sub- section (1), the Commissioner may cause further inquiry to be made by an Examiner, and if in the course of such inquiry an agreement is reached as to the amount at which the appellant is liable to be assessed, any necessary adjustment of the assessment shall be made.
(3) Where no agreement is reached between the appellant and the Examiner in the manner provided in sub-section (2), the Commissioner shall, subject to the provisions of section 43 fix a time and place for the hearing of the appeal.
(4) Every appellant shall attend before the Commissioner at the time and place fixed for the hearing of the appeal. The appellant may attend the hearing of the appeal in person or by an authorized representative. The Commissioner may, if he thinks fit, from time to time adjourn the hearing of an appeal for such time and place as he may fix for the purpose. In any case in which an authorized representative attends on behalf of the appellant, the Commissioner may adjourn the hearing of the appeal and may, if he considers that the personal attendance of the appellant is necessary for the determination of the appeal, require that the appellant shall attend in person at the time and place fixed for the