the personal attendance of the appellant is necessary for the
determination of the appeal, require that the appellant shall attend
in person at the time and place fixed for the adjourned hearing of
the appeal. If the appellant or his authorized representative
fails to attend at the time and place fixed fær the hearing or any
adjourned hearing of the appeal, or if the appellant fails to
attend in person when required so to attend by the Commissioner, the
Commissioner may dismiss the appeals
Provided that if the appellant shall within
reasonable time
after the dismissal of an appeal satisfy the Commissioner that he or
his representative was prevented from due attendance at the hearing
or at any adjourned hearing of such appeal by absence from the
Colony, sickness, or other unavoidable cause, the Commissioner my
vacate the order of dismissal and fix a time and place for hearing
of the appeal.
(5) The Commissioner shall have power to summon any person whom
he may consider able to give evidence respecting the appeal to attend
before him at the hearing and may examine such person on oath
otherwise. Any person
attending may be allowed by the Comissioner
any reasonable expenses necessarily incurred by such person in so
attending.
(6) In disposing of an appeal the Comissioner may confirm, reduce,
increase, or annul the assesmammt, and shall record his determinatiom
im writing and announce it œrally.
(7) Where the Commissioner authorises an Assistant Comissiomer
to hear appeals, such authority shall not empower much assistant
Commissioner to hear an appeal against an assessment which he has
himself signed and allowed or against a penalty which he has himself
imposed.
66.(1) For the purpose of hearing appeals in the manner hereinafter
provided, there shall be a panel for a Board of Review consisting of
not more than twenty members who shall be appointed from time to
time by the Governor, The members of the panel shall hold office for
term of three years but slmll be eligible for reappointment.
/(2)