Inland Revenue.
person when required so to attend by the Commissioner, the Commissioner may dismiss the appeal: Provided that if the appellant shall within a reasonable time after the dismissal of an appeal satisfy the Commissioner that he or his representative was prevented from due attendance at the hearing or at any adjourned hearing of such appeal by absence from the Colony, sickness, or other unavoidable cause, the Commissioner may vacate the order of dismissal and fix a time and place for hearing of the appeal.
[CAP. 112
(5) The Commissioner shall have power to summon any person whom he may consider able to give evidence respecting the appeal to attend before him at the hearing and may examine such person on oath or otherwise. Any person so attending may be allowed by the Commissioner any reasonable expenses necessarily incurred by such person in so attending. The Commissioner shall for the purposes of this section have the powers granted under paragraph (1) of section 3 of the Commissioners Powers Ordinance, subject (Cap. 86.) to the provisions of section 80 hereof.
(6) In disposing of an appeal the Commissioner may confirm, reduce, increase or annul the assessment, and shall record his determination in writing and announce it orally.
(7) Where the Commissioner authorizes an assistant commissioner to hear appeals, such authority shall not empower such assistant commissioner to hear an appeal against an assessment which he has himself signed and allowed or against a penalty which he has himself imposed.
[65]
Schedule.
of the Board
65. (1) For the purpose of hearing appeals in the manner hereinafter provided, there shall be a panel for a Board of Review consisting of not more than twenty members who shall be appointed from time to time by the Governor. The members of the panel shall hold office for a term of three years but shall be eligible for reappointment.
(2) There shall be a clerk to the Board of Review (hereinafter referred to as the Board) who shall be appointed by the Governor.
(3) The Governor may if requested by the Board appoint a legal adviser to assist the Board in the determining of any
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