1989 Ed.]
Inland Revenue
[CAP. 112 147
(5) The following provisions shall apply in relation to the hearing of an appeal under this section-----
(a) the High Court shall give 14 clear days' notice to the appellant and the Commissioner of the date fixed for the hearing of the appeal, and may adjourn the hearing to any other date as the High Court may deem fit;
(b) the Commissioner shall be entitled to appear and be heard at the hearing of the appeal;
(c) save with the leave of the High Court and on such terms as to costs or otherwise as the High Court may order, the appellant shall not at the hearing of the appeal rely on any grounds of appeal other than the grounds contained in his statement of grounds of appeal given with the notice of appeal under section 66(1);
(d) the onus of proving that the assessment appealed against is excessive or incorrect shall be on the appellant;
(e) the High Court may summon any person appearing to the High Court to be able to give evidence respecting the appeal to attend at the hearing of the appeal and may examine any such person as a witness on oath or otherwise.
(6) An appeal in respect of which notice of appeal is transmitted to the High Court under subsection (3) shall not be withdrawn without the leave of the High Court and except on such terms as to costs or otherwise as the High Court may order.
(7) In determining an appeal under this section, the High Court may-
(a) confirm, reduce, increase or annul the assessment determined by the Commissioner;
(b) make any assessment which the Commissioner was empowered to make at the time he determined the assessment, or direct the Commissioner to make such an assessment, in which case an assessment shall be made by the Commissioner so as to conform to that direction;
(c) make such order as to costs as the High Court may deem fit.
(Added 12 of 1979 s. 3)
68. Hearing and disposal of appeals to the Board of Review
(1) Except where a notification of consent in respect of the transfer of any appeal under section 67 is received by the Board within the time allowed in that behalf by that section, every appeal under section 66 shall be heard by the Board in accordance with this section and the clerk to the Board shall, as soon as may be after the receipt of the notice of appeal, fix a time and place for the hearing of the appeal, and shall give 14 clear days' notice thereof to the appellant and the Commissioner: