CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 89

CO129 Colonial Office Hong Kong Records 理藩院香港檔案 All

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(2) There shall be a Clerk to the Board of Review (hereinafter)

referred to as the Board) who shall be appointed by the Governor.

(3) There shall be a legal adviser to the Board who shall be

appointed by the Beard,

(4) Three or more

of

pamel, one of whom shall be

nominated as chairman, shall be nominated by the Colonial Secretary

and summond by the Clerk to attend meetings of the Board at which

appeals are to be heard, át say such a meeting a 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.

(5) At the request of the Colonial Secretary, the Clerk to

the Board shall

a meeting of the Board consisting of all the

rs of the panel available in the Colony. At such a meeting

a quorum shall consist of five

(6) The remuneration (if any) of the embers of the Board, the

Clerk, and the Legal adviser shall be fixed by the Governor,

67.(1) Amy appellant, or the authorized representative of any

appellant, who is dissatisfied with the deteruda Les by the Commissioner

of an appeal under section 49 my declare his dissatisfaction with

that determination.

Such declaration shall be made orally immediately

after the annoumoment by

Comissioner of his determination or

shall be

municated in writing to

sudaai omer within one week

from the date of such announcÉ

(2) Where the appellant has declared or commicated his dissatisfaction in accordance with sub-section (1), the Coudssioner shall, within one month of the determination of the appeal, transmit in writing to the appellant or his authorised representative his

determinati on and reasons therefor.

(3) Within one month of the transmission of such written deter-

nination and reasons by the Comɗissioner, the appellant my give notice of appeal to the Board, Such notion shall not be entertained unless it is given in writing to the Clerk to the Board and is

companied by a copy of the Commisad omer's written determination,

together with a statement of the grounds of appeal therefrom.

/(4)

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