CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 88

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 adjourned hearing of

the appeal. If the appellant or his authorized representative

fails to attend at the time and place fixed fær 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 appeals

Provided that if the appellant shall within

reasonable time

after the dismissal of an appeal satisfy the Commissioner that he 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 my

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

otherwise. Any person

attending may be allowed by the Comissioner

any reasonable expenses necessarily incurred by such person in so

attending.

(6) In disposing of an appeal the Comissioner may confirm, reduce,

increase, or annul the assesmammt, and shall record his determinatiom

im writing and announce it œrally.

(7) Where the Commissioner authorises an Assistant Comissiomer

to hear appeals, such authority shall not empower much 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.

66.(1) For the purpose of hearing appeals in the manner hereinafter

provided, there shall be a panel for a Board of Review consisting of

not more than twenty members who shall be appointed from time to

time by the Governor, The members of the panel shall hold office for

term of three years but slmll be eligible for reappointment.

/(2)