1965-HKRS29-8-32_Part02 — Page 25

Repeal of

Section 64A.

Amendment

(Cap. 86).

22

(5) The Commissioner shall for the purpose of this section have the powers granted under paragraph (a) of section 3 of the Commissioners Powers Ordinance, subject to the provisions of section 80 of this Ordinance.”.

(6) Any person, other than the person giving the notice of objection or his authorized representative, may be allow. ed by the Commissioner any reasonable expenses necessarily incurred by him in attending before the Commissioner under subsection (2).

30. Section 64A of the principal Ordinance is repealed.

31. Subsection (1) of section 65 of the principal Ordinance is of section 65. amended by the deletion of the word "twenty" and the substitution

therefor of the following-

Repeal and

replacement

of section 66,

Repeal of section 67.

"forty".

32. Section 66 of the principal Ordinance is repealed and replaced by the following-

"Right of appeal to Board of Review.

66. (1) Any person (hereinafter referred to as the appellant) who has validly objected to an assessment but with whom the Commissioner in considerating the objec- tion has failed to agree may, within one month after the transmission to him under subsection (4) of section 64 of the Commissioner's written determination together with the reasons therefor and the statement of facts, either himself or by his authorized representative, give notice of appeal to the Board; but no such notice shall be entertained unless it is given in writing to the clerk to the Board and is accom- panied by a copy of the Commissioner's written determina- tion together with a copy of the reasons therefor and of the statement of facts, and a statement of the grounds of appeal therefrom.

(2) The appellant shall at the same time as he gives notice of appeal to the Board serve on the Commissioner a copy of such notice and of the statement of the grounds of appeal.

(3) Save with the consent of the Board and on such termas as the Board may determine, an appellant may not at the bearing of his appeal rely on any grounds of appeal other then the grounds contained in his statement of grounds of appeal given in accordance with subsection (1).".

33. Section 67 of the principal Ordinance is repealed.

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34. Section 68 of the principal Ordinance is amended-

(a) by the deletion of subsection (4) and the substitution therefor

of the following-

"(4) The onus of proving that the assessment appealed against is excessive or incorrect shall be oo the appellant":

(b) by the deletion, in subsection (7), of the figure and brackets

"(4)" and the substitution therefor of the following-

"(3)":

(c) by the deletion of subsection (8) and the substitution therefor

of the following-

"(8) (a) After hearing the appeal, the Board sball confirm, reduce, increase or annul the assc35- meut appealed against or may remit the case to the Commissioner with the opinion of the Board thereon.

(b) Where a case is so remitted by the Board, the Commissioner shall revise the assessment as the opinion of the Board may require and in accord- ance with such directions (if any) as the Board. at the request at any time of the Commissioner, may give concerning the revision required in order to give effect to such opinion."; and

(4) by the insertion, after subsection (9), of the following new

subsection-

*(10) The Board shall for the purpose of this section have the powers granted under paragraph (a) of section 3 of the Commissioners Powers Ordinance, subject to the provisions of section 80 of this Ordinance.".

(Cap. 86).

35. Section 70 of the principal Ordinance is amended-

(a) by the deletion of the figure and brackets "(2)" and the sub-

stitution therefor of the following-

"(3)"; and

(6) by the deletion of the words "on appeal" where they twice occur, and the substitution therefor, in both places, of the following-

"on objection or appeal".

36. Section 70A of the Principal Ordinance is amended- (a) by being renumbered as subsection (1) thereof; and

Amandavent

of section 68.

Amendment of section 70.

Amendment of Bec

tion 7DA.