Addition of new section 67.
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whole of his assessable income for the preceding year of assessment as reduced by the outgoings, expenses and allowances provided for in section 12(1) and any excess bet off under section 12A.”.
3.
The principal Ordinance is amended by adding after section 66 the following
**Transter of
aggalan man clar Poco 66 Lar hearing wad
by Hub Cour lastead of Board of Review.
67. (1) Where notice of appeal is given to the Board under section 66, the appellant or the Commissioner may give notice in writing in accordance with this section that he desires the appeal to be transferred to the High Court:
Provided that if both the appellant and the Commis sioner give such notice, the notice given by the Commissioner sbell have no effect and shall be deemed not to have been given
(2) A notice under subsection (1) shall, if given by the appellant, be given to the Commissioner, or, if given by the Commissioner, be given to the appellant, not later than 21 days after the date on which the notice of appeal is received by the clerk to the Board, and the person giving such notice shall at the same time send a copy thereof to the Board.
(3) If the person to whom notice is given under subsec- tion (1) consents thereto, he shall, not later than 21 days after the date on which the notice is given, notify his consent in writing to the Board and serve a copy of such notification on the penon giving the potice, and on receipt of such notification by the Board the clerk to the Board shall transmit the molice of appeal to the High Court togelher with the documents delivered to the Board under this section and section 66(1) in connexion with the appeal.
(4) An appeal in respect of which notice of appeal is transmitted to the High Court under subsection (3) shall be heard and determined by the High Court as in all respects an appeal to the High Court against the determination to which the notice of appeal relates.
(5) The following provisions shall apply in relation to the hearing of an appeal under this section-
(a) the High Court shall give 14 clear days' notice to the appellant and the Commissioner of the date fixed for the hearing of the appeal, and may adjoura the bearing to any other date as the High Court may deem fit;
(A) the Commissioner shall be entitled to appear and
be beard at the hearing of the appeal; ()sava with the leave of the High Court and on such terms as to costs or otherwise as the High Court may order, the appellant shall not at the hearing of the appeal rely on any grounds of appeal other Than the grounds contained in bis statement of grounds of appeal given with the notice of appeal under section 66(1):
(d) the caus of proving that the assessment appealed against is excessive or incorrect shall be on the appellant:
(e) the High Court may sumumon any person appearing to the High Court to be able to give evidence respecting the appeal to attend at the hearing of
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the appeal and may examine any auch person as a witness on oath or otherwise.
(6) An appeal in respect of which notice of appeal fr transmitted to the High Court under subsection (3) shall not be withdrawn without the leave of the High Court and except on such terms as to costs or otherwise as the High Count may order.
(7) In determining an appeal under this section. the High Court may-
(a) confirm, reduce, increase or annul the assessment
determined by the Commissioner;
(8) make any abçament which the Commissioner was empowered to make at the time he determined the assessment, or direct the Commissioner to make such an assessment, in which case an assesament shall be made by the Commissioner so as to conform to that direction;
(c) make such order as le costs as the High Court may
deem fit".
4. Section 68 of the principal Ordinance is amended by deleting Amsadraças of mubsection (1) and substituting the following-
"(1) Except where a notification of consent in respect of the transfer of ging appeal under section 67 is received by the Board within the time allowed in that behalf by that section, every appeal under section 66 shall be beard by the Board in accordance with this section and the clerk to the Board shall, as soon as may be after the receipt of the notice of appeal, fx a time and place for the hearing of the appeal, and shall give 14 clear days' potics thereof to the appellant and the Commissioner:
Provided that the time so fixed for the bearing of the appeal shall not be earlier than-
(e) in the case of an appeal in respect of which neither party to the appeal gives notice under section 67(1), the expiration of the time allowed by that section for giving such notice; or
(b) in the case of an appeal in respect of which notice under
section 67(1) is given—
(by the appellant; or
(i) by the Commissioner but not by the appellant,
The expiration of a period of 21 days after the date on which such notice is given.".
tection 68.
5. The principal Ordinance is amended by adding after section 69 Addison of new the following-
**Right to appeal directly to Count of Appeal apricunt décision of Bourd of Review.
69A. (1) Notwithstanding section 69, the appellant or the Commissioner may, with the leave of the Court of Appeal granted on the application of the appellant or the Commissioner, as the case may be, appeal directly to the Court of Appeal against the decision of the Board.
(2) Leave to appeal under this section may be granted on the ground that in the opinion of the Court of Appeal it is desirable that, by reason of the amount of tat in dispute or of the general or public importance of
vection 694.