Inland Revenue
[1989 Ed.
made in writing and delivered to the clerk to the Board, together with a fee of $450, within 1 month of the date of the Board's decision. If the decision of the Board shall be notified to the Commissioner or to the appellant in writing, the date of the decision, for the purposes of determining the period within which either of such persons may require a case to be stated, shall be the date of the communication by which the decision is notified to him. (Amended 49 of 1956 s. 50; 11 of 1985 s. 6; 4 of 1989 s. 4)
(2) The stated case shall set forth the facts and the decision of the Board, and the party requiring it shall transmit the case, when stated and signed, to the High Court within 14 days after receiving the same.
(3) At or before the time when he transmits the stated case to the High Court, the party requiring it shall send to the other party notice in writing of the fact that the case has been stated on his application and shall supply him with a copy of the stated case.
(4) Any judge of the High Court may cause a stated case to be sent back for amendment and thereupon the case shall be amended accordingly.
(5) Any judge of the High Court shall hear and determine any question of law arising on the stated case and may in accordance with the decision of the court upon such question confirm, reduce, increase or annul the assessment determined by the Board, or may remit the case to the Board with the opinion of the court thereon. Where a case is so remitted by the court, the Board shall revise the assessment as the opinion of the court may require.
(6) In any proceedings before the High Court under this section, the court may make such order in regard to costs in the High Court and in regard to the sum paid under subsection (1) as to the court may seem fit.
(7) Appeals from decisions of the High Court under this section shall be governed by the provisions of the Supreme Court Ordinance (Cap. 4), the Rules of the Supreme Court (Cap. 4 sub. leg.), and the Orders and Rules governing appeals to the Privy Council. (Amended 92 of 1975 s. 58)
69A. Right to appeal directly to Court of Appeal
against decision of Board of Review
(Amended 92 of 1975 s. 59)
(1) Notwithstanding section 69, the appellant or the Commissioner may, with the leave of the Court of Appeal granted on the application of the appellant or the Commissioner, as the case may be, appeal directly to the Court of Appeal against the decision of the Board.
(2) Leave to appeal under this section may be granted on the ground that in the opinion of the Court of Appeal it is desirable that, by reason of the amount of tax in dispute or of the general or public importance of the matter or its extraordinary difficulty or for any other reason, the appeal be heard and determined by the Court of Appeal instead of the High Court.