the
(4) Save with the consent of the Board and on such tecum
Board may determine the appellant may not at the hearing by the Board
rely on any grovads of appeal ether than the grounds stated in
accordance with mb-section (3), and may not adduce any evidence other
than evidence adduced at the hearing of the appeal before the
Comissioner,
68.
Notwithstanding the provisions of section 49 where the
Commissioner ås of opinion that no useful purpose would be served by
his hearing an appeal, he my refer it to the Board of Review, and
the Board shall hear and determine sunh appeal and
section 53 shall apply accordingly.
provisions of
69% (1) As soon as my be after the receipt of a notios of appeal,
the Clerk to the Board shall fix a time and place for the hearing
of the appeal, and shall give fourteen clear days' notice thereof
both to the appellant and to
Commissioner,
(2) Every appellant shall attend at the meeting of the Board
appeal is heard in person or by an authorised
at which
representative:
Provided always that the Board my postpone the hearing of
the appeal for such time sa it thinks necessary for the attendance
of the appellant.
(3) The Assessor who made the assessm
other person authorised by the
appealed against or
issioner shall attend such
meeting of the Board in support of the assessment.
the
(4) The onus of proving that the assessment as determined by
mmissioner on appeal, or as referred by him under section 52,
as the case may be, is excessive shall be on the appellant.
(5) All up, eals shall be heard in camera.
(6) The Board shall have power to summon to attend at
hearing any person whom it may consider able to give evidence respect-
ing the appeal and any examine him as witness either on oath or
otherwise. Any person so attending may be allowed by the Board any
reasonable expenses necessarily incurred by him in so attending,
(7) At the hearing of the appeal the Board way, subject to the
provisions of section 51 (4), admit or reject any evidence adduced,
/whether
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