Right of appeal to the Board
of Beview.
Canemis- ķioner muy refer apponla te the Bourd of Review,
Hearing and disposal of appeals to the Board
od Review.
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41-(1) Any appellant, or the authorized representative of any appellant, who is dissatisfied with the determination by the Commissioner of an appeal under section 39 Ikay declare his dissatisfaction with that determination. Such déclaration shall be made orally immediately after the announcement by the Commissioner of his determination or shall be com- municated 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 authorized representative his determination and reasons therefor.
(3) Within one month of the transmission of such writter determination and reasons by the Commissioner, the appellant 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 Commis- sioner's written determination, together with a statement of the grounds of appeal therefrom.
(4) Save with the consent of the Board and on such terma 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 (3), and may not adduce any evidence other than evidence adduced at the hearing of the appeal before the Commissioner.
42. Notwithstanding the provisions of section 39 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 bear and determine such appeal and the provisions of section 43 shall apply Recordingly.
43.-(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 bearing of the appeal, and shall give fourteen clear days notice thereof both to the appellant and to the Commissioner.
(2) Every appellant shall 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 necessary for the attendance of the appellant.
(3) The Examiner who made the assessment appealed against or some other person authorized by the Commissioner shall attend such meeting of the Board in support of the
assessment.
(4) The onus of proving that the assessment us deter- mined by the Commissioner on appeal, or as referred by him under section 42, as the case may be, is excessive shall be on the appellant,
(5) All appeals shall be heard in camera.
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(6) The Board shall have 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 go attend- ing may be allowed by the Board any reasonable expenses necessarily incurred by him in so attending.
(7) At the hearing of the appeal the Board may, subject to the provisions of section 41 (4), admit or reject any evidence adduced, whether oral or documentary, and the provisions of the Evidence Ordinance, 1889, relating to the Ordinance admissibility of evidence shall not apply.
(8) After hearing the appeal, the Board shall confirm, reduce, increase, or annul the assessment ge determined by the Commissioner on appeal, or as referred by him under section 42, 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 dollara, which shall be added to the tax charged and recovered therewith.
Appeals to the Supreme Court.
No. 3 of 1899.
Appandy to the
44.-(1) The decision of the Bourd shall be final: Provided that either the appellant or the Commissioner Supreme may make an application requiring the Board to state a case Cour 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 Day 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 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 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 bas 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 determine any question of law arising on the stated case and may in accordance with the decision of the court upon such question confirm, reduce, increase, or annul the assessment
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