CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 87

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Chapter X1

Appeals

65. (1) Any person aggrieved by the amount of an assesment made under

this Ordinance my within twenty-one days from the date of

notice of such assessment appeal to the Comissioner by notice of

objection in writing to review and revise such assessment.

Any

person so appealing (hereinafter referred to as the appellant) shall

state precisely in his notice the grounds of his objection and the

notice shall not be valid umless it contains such grounds and is

made within the peried above mentioned:

Provided that the Commissioner, upon being satisfied that

owing to absence from the Colony, sickness,

other reasonable caus

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 return of inocme 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 subsection

(1), the Commissioner may cause further inquiry to be made by an

Assessor, and if im 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

Assessor in the manner provided in sub-section (2), the Commissioner

shall, subject to the provisions of section 52 fix a time and place

for the hearing of the appeal.

(4) Every appellant shall attend bafore the Cariissioner 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 auth:arised

representative. The Comissiomer may, if he thinks fit, from time

to time adjourn the hearing of an appeal for such time and place as

be may fix for the purpose. In any case in which an authorised representative attends on behalf of the appellant, the Comissioner my adjourn the beɛring of the appeal and may, if he considers that

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