91
whether oral er documentary, and the provisions of the Evidence
Ordinance, 1899, relating to the admissibility of evidence shall
not apply.
(8) After hearing the appeal, the Board shall confirm, reduce,
increase, or annul the assessment as determined by the Commissioner
om appeal, or as referred by him under section 52, as the oase may
ɔe, or may remit the case to the Commissioner with the opinion of
the Board thereon. Where a case is so remitted by the Board, the
Cončí sæoner shall revise the ssessment as the opinion of the
Board may require.
(9) Where under sub-section (8), the Board does not reduce or
annul such assesment, the Board may order the appellant to pay as
costs of the Board a simm not exceeding one hundred dollars, which shall
be added to the tax charged and recovered therewithe
70. (1) The decision of the Board shall be final:
Provided that either the appellant or the Commissioner may
make an application requiring the Board to state a case
question
of law for the opinion of the Supreme Court, Ruch application shall
not be entertained unless it is made in writing and delivered to the
Clerk to the Board, together with a fee of fifty dollars, within one
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 orse to
state, shall be the date of the commumication by which the
decision is motified to him:
And provided also that the appellant or the Commissioner may
appeal to the Supreme Court on a question of fact with leave of
such Court.
(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 Supreme Court within fourteen days after
receiving the sa
(3) át or before the time when he transmits the stated case to
/the