No. 6 of 1901.
1361
14. The list, or examined copy thereof, shall be open to inspection at the Treasury during office hours for 21 days, of which notice shall be previously given in the Gazette and at least one English and one Chinese public newspaper and any owner or occupier of any tenement included in such list may, during such 21 days, take any extract therefrom.
15. The Colonial Secretary, on receipt of the list of tenements for each country district, shall cause a copy thereof to be made in Chinese (stating only the number of each house, its valuation, and the annual rates) and to be exhibited in a conspicuous place in the principal village of each district during the 21 days above mentioned.
Appeal against Valuation.
16.-(1) Any person who is aggrieved on any of the following grounds,-
(a) that any tenement for which he is rateable is valued beyond its rateable value; or
(b) that any tenement is assessed which is not rateable; or
(c) that any person who, or any tenement which, ought to be inserted in the list is omitted therefrom; or
(d) that any tenement is valued therein below its rateable value,
may, during the 21 days aforesaid, 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 21 days shall be reckoned from the date of 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, within the 21 days aforesaid, 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, he shall, within the 21 days aforesaid...
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