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(6) The Board shall have power to summon to attend at the hearing any person whom it may consider able to give evidence respecting the appeal and may examine him as a witness either on oath or otherwise. Any person so attend- ing may be allowed by the Board any reasonable expenses necessarily incurred by him in so attending.
(7) At the hearing of the appeal the Board may, subject to the provisions of section 41 (4), admit or reject any evidence adduced, whether oral or documentary, and the provisions of the Evidence Ordinance, 1899, relating to the Ordinance admissibility of evidence shall not apply.
(8) After hearing the appeal, the Board shall confirm, reduce, increase, or annul the assessment as determined by the Commissioner on appeal, or as referred by him under section 42, as the case may be, or may remit the case to the Commissioner with the opinion of the Board thereon. Where a case is so remitted by the Board, the Commissioner shall revise the assessment as the opinion of the Board may require.
(9) Where under sub-section (8) the Board does not reduce or annul such assessment, the Board may order the appellant to pay as costs of the Board a sum not exceeding one hundred dollars, which shall be added to the tax charged and recovered therewith.
Appeals to the Supreme Court.
No. 2 of
1889.
Appeal on a _question of
Supreme
Court.
44.-(1) The decision of the Board shall be final: Provided that either the appellant or the Commissioner law to the may make an application requiring the Board to state a case on a question of law for the opinion of the Supreme Court. Such application shall not be entertained unless it is made in writing and delivered to the Clerk to the Board, together with a fee of fifty dollars, within one month of the date of the Board's decision. If the decision of the Board shall be notified to the Commissioner or to the appellant in writing, the date of the decision, for the purposes of determining the period within which either of such persons may require a case to be stated, shall be the date of the communication by which the decision is notified to him.
(2) The stated case shall set forth the facts and the decision of the Board, and the party requiring it shall transmit the case, when stated and signed, to the Supreme Court within fourteen days after receiving the same.
(3) At or before the time when he transmits the stated case to the Supreme Court, the party requiring it shall send to the other party notice in writing of the fact that the case has been stated on his application and shall supply him with a copy of the stated case.
(4) Any Judge of the Supreme Court may cause a stated case to be sent back for amendment and thereupon the case shall be amended accordingly.
(5) Any Judge of the Supreme Court shall hear and determine any question of law arising on the stated case and may in accordance with the decision of the court upon such question confirm, reduce, increase, or annul the assessment