Right of
appeal to the Board of Review.
Commis-
sioner may
to the Board
32
41.-(1) Any appellant, or the authorized representative of any appellant, who is dissatisfied with the determination by the Commissioner of an appeal under section 39 may declare his dissatisfaction with that determination. Such declaration shall be made orally immediately after the announcement by the Commissioner of his determination or shall be com- municated in writing to the Commissioner within one week from the date of such announcement.
(2) Where the appellant has declared or communicated his dissatisfaction in accordance with sub-section (1), the Commissioner shall, within one month of the determination of the appeal, transmit in writing to the appellant or his authorized representative his determination and reasons therefor.
(3) Within one month of the transmission of such written determination and reasons by the Commissioner, the appellant may give notice of appeal to the Board. Such notice shall not be entertained unless it is given in writing to the Clerk to the Board and is accompanied by a copy of the Commis- sioner's written determination, together with a statement of the grounds of appeal therefrom.
(4) Save with the consent of the Board and on such terms as the Board may determine the appellant may not at the hearing by the Board rely on any grounds of appeal other than the grounds stated in accordance with sub-section (3), and may not adduce any evidence other than evidence adduced at the hearing of the appeal before the Commissioner.
42. Notwithstanding the provisions of section 39 where the Commissioner is of opinion that no useful purpose would refer appeals be served by his hearing an appeal, he may refer it to the Board of Review, and the Board shall hear and determine such appeal and the provisions of section 43 shall apply accordingly.
of Review.
Hearing and disposal of appeals to the Board of Review.
43.—(1) As soon as may be after the receipt of a notice of appeal, the Clerk to the Board shall fix a time and place for the hearing of the appeal, and shall give fourteen clear days' notice thereof both to the appellant and to the Commissioner.
(2) Every appellant shall attend at the meeting of the Board at which the appeal is heard in person or by an authorized representative :
Provided always that the Board may postpone the hearing of the appeal for such time as it thinks necessary for the attendance of the appellant.
(3) The Examiner who made the assessment appealed against or some other person authorized by the Commissioner shall attend such meeting of the Board in support of the assessment.
(4) The onus of proving that the assessment as deter- mined by the Commissioner on appeal, or as referred by him under section 42, as the case may be, is excessive shall be- on the appellant.
(5) All appeals shall be heard in camera.