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185
Validity of assessments,
etc.
Procedure on appeals to the Commissioner
64. No notice, assessment, certificate, or other proceeding purporting to be in accordance with the provisions. of this Ordinance shall be quashed, or deemed to be void or voidable, for want of form, or be affected by reason of a mis- take, defect, or omission therein, if the same is in substance and effect in conformity with or according to the intent and meaning of this Ordinance, and if the person assessed or in- tended to be assessed or affected thereby is designated therein according to common intent and understanding.
CHAPTER XI
Appeals
65. (1) Any person aggrieved by an assessment made. under this Ordinance may within one month from the date of the notice of such assessment appeal to the Commissioner by notice of objection in writing to review and revise such assess- ment. Any person so appealing (hereinafter referred to as the appellant) shall state in his notice the grounds of his objec- tion and the notice shall not be valid unless it contains such grounds and is made within the period above mentioned:
Provided that the Commissioner, upon being satisfied that owing to absence from the Colony, sickness, or other reason- able cause the appellant was prevented from giving notice of objection within such period, shall grant an extension thereof :
Provided further that, where any assessment appealed against has been made in the absence of a return of income 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 sub- section (1), the Commissioner may cause further inquiry to be made by an Assessor, and if in the course of such inquiry an agreement is reached as to the amount at which the ap- pellant 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 68 fix a time and place for the hearing of the appeal.
(4) Every appellant shall attend before the Commissioner 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 authorised representative. The Commissioner may, if he thinks fit, from time to time adjourn the hearing of an appeal for such time and place as he may fix for the purpose. In any case in which an authorized representative attends on behalf of the appellant, the Commissioner may adjourn the hearing of the appeal and may, if he considers that the per- sonal attendance of the appellant is necessary for the deter- mination 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 representa- tive fails to attend at the time and place fixed for 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 appeal:
1
A