Commin. mioner mey Lofer appeals to tho Hourd of Review,
Hearing and disposal of appeals to
the Board
of Review.
34
announcement by the Commissioner of his determination or shall be communicated in writing to the Commissioner within one week from the date of such announcement.
(2) Where the appellant has declared or communicated his dissatisfaction in accordance with sub-section (1), the Commissioner shall, within one month of the determination of the appeal, transmit in writing to the appellant or his authorised representative his determination and reasons therefor.
(3) Within one month of the transmission of such writ- ten determination and reasons by the Commissioner, the ap- pellant may give notice of appeal to the Board. Such notice shall not be entertained unless it is given in writing to the Clerk to the Board and is accompanied by a copy of the Com- missioner's written determination, together with a statement of the grounds of appeal therefrom.
(4) Save with the consent of the Board and on such terms as the Board may determine the appellant may not at the hearing by the Board rely on any grounds of appeal other than the grounds stated in accordance with sub-section (8), and may not adduce any evidence other than evidence adduced at the bearing of the appeal before the Commissioner.
68. Notwithstanding the provisions of section 65 where the Commissioner is of opinion that no useful purpose would be served by his hearing an appeal, he may refer it to the Board of Review, and the Board shall hear and determine such appeal and the provisions of section 69 shall apply accordingly.
69. (1) As soon as may be after the receipt of a notice of appeal, the Clerk to the Board shall fix a time and place for the hearing of the append, and shall give fourteen clear days' notice thereof both to the appellant and to the Com- missioner.
(2) Every appellant aball attend at the meeting of the Board at which the appeal is heard in person or by an authorized representative:
Provided always that the Board may postpone the hearing of the appeal for such time as it thinks uecessary for the at- tendance of the appellant.
(3) The Assessor who made the assessment appealed against or some other person authorized by the Commissioner slall attend such meeting of the Board in support of the assessment.
(4) The onus of proving that the assessment as deter- mined by the Commissioner on appeal, or as referred by him under section 68, as the case may be, is excessive shall be on the appellant.
(5) All appeals shall be heard in camera.
(6) The Board shall bave power to summon to attend at the hearing any person whom it may consider able to give evidence respecting the appeal and may examine him as a witness either on oath or otherwise. Any person so attending
3.5
may be allowed by the Board any reasonable expenses neces- sarily incurred by him in so attending.
(7) At the hearing of the appeal the Board may, subject to the provisions of section 67 (4), admit or reject any evidence adduced, whether oral or documentary, and the provisions of the Evidence Ordinance, 1889, relating to the admissibility of Ordina evidence aball not apply.
(8) After hearing the appeal, the Board shall confirm, reduce, increase, or annul the assessment as determined by the Commissioner on appeal, or as referred by him under section 68, as the case may be, 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 Commissioner shall revise the assessment as the opinion of the Board may require.
(9) Where under sub-section (8), the Board does not reduce or annul such assessment, the Board may order the appellant to pay as costs of the Board a sum not exceeding one hundred dollars, which shall be added to the tax charged and recovered therewith.
70. (1) The decision of the Board shall be final:
Provided that either the appellunt or the Commissioner rusy make an application requiring the Board to state a case on a question of law for the opinion of the Supreme Court. Such 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 case to be stated, shall be the date of the communication by which the decision is notified to him :
And provided also that the appellant or the Commissioner may appeal to the Supreme Court on a question of fact with the leave of such Court.
(2) The stated case shall set forth the facts and the de- cision of Board, and the party requiring it shall transmit the case, when stated and signed, to the Supreme Court within fourteen days after receiving the same.
(8) At or before the time when he transmits the stated case to the Supreme Court, the party requiring it shall send to the other party notice in writing of the fact that the case has been stated on his application and shall supply him with a copy of the stated case."
(4) Any Judge of the Supreme Court may cause a stated case to be sent back for amendment and thereupon the case shall be amended accordingly.
(5) Any Judge of the Supreme Court shall hear and de- termine any question of law arising on the stated case and many in accordance with the decision of the court upon such question confirm, reduce, increase or annul the assessment determined by the Board, or may remit the case to the Board with the opinion of the court thereon. Where a case is so
No. 2 of
1889.
Appeals to the Supreme
Cuart.