B2
[Subsidiary]
(Cap. 112.)
Case to be returned to the Commissioner if appeal to be proceeded with.
Case to be sent to Registrar.
Refund of money to appellant on appearing.
Functions and powers of Court in determining the appeal.
(Cap. 112.)
CAP. 310] Business Registration Appeal Rules.
5.
[1964 Ed.
paragraph (b), and which are in his possession in the course of the performance of his duties under the Inland Revenue Ordinance or under the Ordinance.
Within six weeks of the receipt of the case the appellant may return the same to the Commissioner with the intent that the same be transmitted to the Registrar of the District Court (hereinafter referred to as the Registrar), and when so returning the case-
(a) shall endorse thereon a statement to the effect that he wishes the case transmitted to the Registrar;
(b) may comment on the facts, if any, set out in the said case by the Commissioner and add thereto any further facts or grounds on which he relies; and
(c) shall at the same time forward to the Commissioner the sum of ten dollars.
6. Within three weeks of the receipt of the case duly endorsed from the appellant together with the said sum of ten dollars the Commissioner shall transmit the case to the Registrar together with the request in writing that it be set down for hearing. The Registrar shall give notice of the day appointed for the hearing to the appellant and to the Commissioner at least four clear days before such day.
7. Where the appellant appears or is represented at the hearing of the case the sum of ten dollars forwarded by him under rule 5 shall be returned to him less any Court fees payable. If the appellant does not so appear the said sum shall be forfeited to the Crown, unless the Court otherwise orders.
8. In determining the appeal the Court-
(a) shall require to be satisfied that the appellant is not carrying on business or is entitled to exemption under section 9 of the Ordinance, as the case may be:
Provided that no such onus shall lie on the appellant in the case of appeal under section 3 of the Ordinance where the Court is of the opinion that the Commissioner had no reasonable grounds for serving a notice under that section;
(b) shall receive in evidence the documents or copies thereof set out in the annex to the case and any information which has come to the notice of the Commissioner in the performance of his duties under the Inland Revenue Ordinance or under the Ordinance:
Provided that nothing herein contained shall affect the weight which the Court shall attach to such evidence;