1362
No. 6 of 1901.
RATING.
Prosecution of appeal.
Notice of hearing.
Disallowance of appeal in certain cases.
*
Avoidance of disallowance in certain cases.
†
Hearing of appeal.
§
days aforesaid 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 21 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 if it is shown to the satisfaction of the Judge,—
(1) that any of the provisions of sections 16 to 20, have not been complied with; or
(2) that the appellant or his agent knowingly furnished false or incorrect particulars to the assessor for the purposes of the valuation against which the appeal is made; or
(3) that the appellant refused or neglected to supply the information required by section 4 within 10 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 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; or
(2) that application was made to the assessor under section 6 for an extension of time, and was refused without just cause, or that the time allowed was not, in the opinion of the Court, of reasonable length.
23. The Court, on proof that the notices required by section 16 to 20 were given within the time fixed by those sections, shall hear and determine the appeal in a summary way, and may make such order therein as it thinks proper, which shall be final and conclusive, with or without costs to any party; and may direct the Treasurer to amend the list in any manner.
* As amended by No. 1 of 1912.
† As amended by No. 50 of 1911.
§ As amended by No. 50 of 1911, No. 1 of 1912 and No. 2 of 1912.