858
Notice of appeal.
Appeal in relation to property of others.
Prosecution of appeal.
'Notice of hearing.
Disallowance of appeal in certain cases.
Avoidance of disallowance in certain cases.
No. 6.] THE ORDINANCES OF HONGKONG: [A.D. 1901
inspection, lodge with the Registrar of the Supreme Court a notice of appeal to the Court in its Summary Jurisdiction,
(2.) If an existing valuation has been adopted under section 8 (2), such period of twenty-one days shall be reckoned from the date The Gazette in which notice of such adoption is published.
(3.) The Assessor shall be the respondent in any appeal under this section or under section 28.
17. The 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 herein before mentioned, cause a copy thereof to be served on the Assessor.
18. When the appeal is in relation to any tenement not the property or in the occupation of the appellant, the appellant shall, within the same limit of time, cause a copy of the notice of appeal to be served on the person interested in the result of the appeal, and such person may be heard on the appeal.
19. The appellant shall prosecute his appeal within one month from the expiration of the aforesaid period of twenty-one days, and, if he fails to do so, his right to appeal shall lapse.
20. On the fixing by the Court of a day for hearing the appeal, the appellant shall forthwith give notice thereof to the Assessor.
21. The appeal shall not be entertained by the Court if it is shown, to the satisfaction of the Judge,-
(1.) that any of the provisions of sections 16 to 20, inclusive, have not been complied with by the appellant; or
(2.) that the appellant or his agent knowingly furnished false or incorrect particulars to the Assessor, in the Form No. 1 or the Form No. 2 in the Schedule to this Ordinance, for the purposes of valuation against which the appeal is made; or
(3.) that the appellant refused or neglected to supply the information required by section 4 within ten days of a demand for the same:
22. In any case in which an appeal might be disallowed under sub-section (3.) of the last preceding section, the Judge may, nevertheless hear the appeal, if it appears-
(1.) that the omission to give the required information arose from the absence or disability of the appellant or other unavoidable cause
(2.) that application was made to the Assessor under section 6 for extension of time, and was refused without just cause, or that time allowed was not, in the opinion of the Court, of reasonable length.