Validity of CASARANOİA,
eto.
Procadure
on appauls To the
Comode - Mioner.
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other
64. No notice, assessment, certificate, OT 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 sarne 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.
Appients.
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 wude 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 able to be assessed, any necessary adjustment of the assessment shall be made.
(3) Where no agreement is reached between the appellant and the Agressor 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 bearing 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 appellaut 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:
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Provided that if the appellant shall within a reasonable time after the dismissal of an appeal satisfy the Commissioner that be or his representative was prevented from due attendance 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 respecting 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 coufirm, 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 em- power 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.
Constitution
Board of
66. (1) For the purpose of hearing appeals in the man- ner hereinafter provided, there shall be a panel for a Board of the of Review consisting of not more than twenty members who Raview. 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 reappointment.
(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.
(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 meatings of the Board at which appeals are to be heard. At any such a meeting & quorum shall 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 Board 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.
the Board'
67. (1) Any appellant, or the authorized representative Right of of any appellant, who is dissatisfied with the determination appeal to by the Commissioner of an appeal under section 65 may of Review. declare his dissatisfaction with that determination. Such declaration shall be made orally immediately after the
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