1989 Ed.]
Inland Revenue
[CAP. 112
145
65. Constitution of the Board of Review
(1) For the purpose of hearing appeals in the manner hereinafter provided, there shall be a panel for a Board of Review consisting of a chairman and 10 deputy chairmen, who shall be persons with legal training and experience, and not more than 150 other members, all of whom shall be appointed from time to time by the Governor. The members of the panel shall hold office for a term of 3 years but shall be eligible for reappointment. (Amended 49 of 1956 s. 48; 35 of 1965 s. 31; 51 of 1969 s. 2; 65 of 1970 s. 9; 32 of 1977 s. 3; 11 of 1985 s. 4; 4 of 1989 s. 3)
(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(3) (Repealed 49 of 1956 s. 48)
(4) 3 or more members of the panel, one of whom shall always be either the chairman or a deputy chairman, shall be nominated by the Chief Secretary and summoned by the clerk to attend meetings of the Board at which appeals are to be heard. At any such a meeting a quorum shall consist of 3 members. All matters coming before the Board shall be decided by a majority of votes and in the case of an equality of votes the chairman or deputy chairman shall have a second or casting vote. (Amended 49 of 1956 s. 48; 65 of 1970 s. 9)
(5) At the request of the Chief Secretary, the clerk to the Board shall summon a meeting of the Board consisting of all the members of the panel available in Hong Kong. At such a meeting a quorum shall consist of 5 members. (Amended 7 of 1986 s. 12)
(6) The remuneration, if any, of the chairman, deputy chairmen and other members of the Board and the clerk to the Board shall be determined by the Governor. (Replaced 49 of 1956 s. 48. Amended 65 of 1970 s. 9)
66. Right of appeal to the Board of Review
(1) Any person (hereinafter referred to as the appellant) who has validly objected to an assessment but with whom the Commissioner in considering the objection has failed to agree may within-
(a) 1 month after the transmission to him under section 64(4) of the Commissioner's written determination together with the reasons therefor and the statement of facts; or
(b) such further period as the Board may allow under sub-section (1A),
either himself or by his authorized representative give notice of appeal to the Board; but no such notice shall be entertained unless it is given in writing to the clerk to the Board and is accompanied by a copy of the Commissioner's written determination together with a copy of the reasons therefor and of the statement of facts and a statement of the grounds of appeal. (Replaced 2 of 1971 s. 42)