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Chapter X1
Appeals
65. (1) Any person aggrieved by the amount of an assesment made under
this Ordinance my within twenty-one days from the date of
notice of such assessment appeal to the Comissioner by notice of
objection in writing to review and revise such assessment.
Any
person so appealing (hereinafter referred to as the appellant) shall
state precisely in his notice the grounds of his objection and the
notice shall not be valid umless it contains such grounds and is
made within the peried above mentioned:
Provided that the Commissioner, upon being satisfied that
owing to absence from the Colony, sickness,
other reasonable caus
the appellant was prevented from giving notice of objection within
such period, shall grant an extension thereof:
Provided further that, where the assessment appealed against
has been made in the absence of a return of inocme by the appellant,
no notice of objection shall be valid unless and until such return
has been duly made.
(2) On receipt of a valid notice of objection under subsection
(1), the Commissioner may cause further inquiry to be made by an
Assessor, and if im the course of such inquiry an agreement is reached
as to the amount at which the appellant is liable to be assessed,
any necessary adjustment of the assessment shall be made.
(3) Where no agreement is reached between the appellant and the
Assessor in the manner provided in sub-section (2), the Commissioner
shall, subject to the provisions of section 52 fix a time and place
for the hearing of the appeal.
(4) Every appellant shall attend bafore the Cariissioner at the
time and place fixed for the hearing of the appeal. The appellant
may attend the hearing of the appeal in person or by an auth:arised
representative. The Comissiomer may, if he thinks fit, from time
to time adjourn the hearing of an appeal for such time and place as
be may fix for the purpose. In any case in which an authorised representative attends on behalf of the appellant, the Comissioner my adjourn the beɛring of the appeal and may, if he considers that
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