Provedore on appeals
to the Com. missioner.
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(b) by reason of any variance between the assessment and the notice thereof:
Provided that a notice of such assessment is duly served on the person intended to be charged and contains in sub- stance and effect the particulars mentioned in paragraph (a) of this sub-section.
CHAPTER VII.
APPEALS.
Appeals to the Commissioner.
39-(1) Any person aggrieved by the amount of an assessment made under this Ordinance may within twenty-one days from the date of the notice of such assessment appeal to the Commissioner by notice of objection in writing to review and revise such assessment. Any person so appealing (hereinafter referred to as the appellant) ahall state precisely in his notice the grounds of his objection 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 reasonable cause the appellant was prevented from giving notice of objection within such period, shall grant an extension thereof:
Provided further that, where the assessment appealed against has been made in the absence of a retura of income by the appellant, no notice of objection shall be valid unless and until anch 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 Examiner, and if in the course of such inquiry an agreement is reached as to the amount at which the appellant 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 Examiner in the manner provided in sub-section (2), the Commissioner shall, subject to the provisions of section 43 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 authorized 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 personal attendance of the appellant is necessary for the determination of the appeal, require that the appellant shall attend in person at the time and place fixed for the
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adjourned hearing of the appeal. If the appellant or his authorized representative 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:
Provided that if the appellant shall within a reasonable time after the dismissal of an appeal satisfy the Commissioner that he or his representative was prevented from due attend- ance at the hearing or at any adjourned hearing of such appeal by absence from the Colony, sickness, or other unavoidable cause, the Commissioner may vacate the order of dismissal and fix a time and place for hearing of the appeal.
(5) The Commissioner shall have power to summon. any person whom he may consider able to give evidence respect- ing the appeal to attend before him at the hearing and may examine such person on oath or otherwise. Any person so attending may be allowed by the Commissioner any reasonable expenses necessarily incurred by such person in so attending.
(6) In disposing of an appeal the Commissioner may confirm, reduce, increase, or annul the assessment, and shall record his determination in writing and announce it orally.
(7) Where the Commissioner authorizes an Assistant Commissioner to hear appeals, such authority shall not empower such Assistant Commissioner to hear an appeal against an assessment which he has himself signed and allowed or against a penalty which he has himself imposed.
Appeals to the Board of Review,
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40-(1) For the purpose of hearing appeals in the Constitution manner hereinafter provided, there shall be a panel for of the Board Board of Review cousisting of not more than twenty members of Review, who shall be appointed from time to time by the Governor. The members of the panel shall hold office for a term of three years but shall be eligible for reappointinent.
(2) There shall be a Clerk to the Board of Review (here- inafter referred to as the Board) who shall be appointed by the Governor.
(3) There shall be a Legal Adviser to the Board who shall he appointed by the Board."
At
(4) Three or more members of the panel, one of whom shall be nominated as chairman, shall be nominated by the Colonial Secretary and summoned by the Clerk to attend meetings of the Board at which appeals are to be heard. any such a meeting a quorum aball consist of three members. All matters coming before the Board shall be decided by a majority of votes and in the case of an equality of votes the chairman shall have a second or casting vote.
(6) At the request of the Colonial Secretary, the Clerk
to the Board shall summon a meeting of the Bosad consisting of all the members of the panel available in the Colony. At such a meeting a quorum shall consist of five members.
(6) The remuneration (if any) of the members of the Board, the Clerk, and the Legal Adviser shall be fixed by the Governor.
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