RATING.
Notice of appeal.
Appeal in relation to
property of others.
Prosecution of appeal.
Notice of hearing.
Disallowance of appeal in certain
cases.
Avoidance of disallowance in
certain cases.
(2) If an existing valuation has been adopted under section 8(2), such period of twenty-one days shall be reckoned from the date of the Gazette in which notice of such adoption is published.
(3) The Assessor shall be the respondent in any appeal under this section or under section 28.
17. The notice of appeal shall state fully the grounds on which the appeal is made, and the appellant shall within the twenty-one days aforesaid cause a copy thereof to be served on the Assessor.
18. When the appeal is in relation to any tenement not the property or in the occupation of the appellant, he shall within the twenty-one days aforesaid cause a copy of the notice of appeal to be served on the person interested in the result of the appeal, and such person may be heard on the appeal.
19. The appellant shall prosecute his appeal within one month from the expiration of the aforesaid period of twenty-one days and if he fails to do so his right to appeal shall lapse.
20. On the fixing by the court of a day for hearing the appeal, the appellant shall forthwith give notice thereof to the Assessor.
21. The appeal shall not be entertained if it is shown to the satisfaction of the judge-
(1) that any of the provisions of sections 16 to 20 have not been complied with; or
(2) that the appellant or his agent knowingly furnished false or incorrect particulars to the Assessor for the purposes of the valuation against which the appeal is made; or
(3) that the appellant refused or neglected to supply the information required by section 4 within ten days of a demand for the same.
22. In any case in which an appeal might be disallowed under section 21(3), the judge may nevertheless hear the appeal, if it appears-
RATING.
Notice of appeal.
Appeal in 'relation to
property of others.
Prosecution of appeal.
Notice of hearing.
Disallow-
ance of appeal in certain
cases,
Avoidance of disallow- ance in
certain
cases.
(2) If an existing valuation has been adopted under section 8 (2), such period of twenty-one days shall be reckoned from the date of the Gazette in which notice of such adoption is published.
(3) The Assessor shall be the respondent in any appeal under this section or under section 28.
17. The notice of appeal shall state fully the grounds on which the appeal is made, and the appellant shall within the twenty-one days aforesaid cause a copy thereof to be served on the Assessor.
18. When the appeal is in relation to any tenement not the property or in the occupation of the appellant, he shall within the twenty-one days aforesaid cause a copy of the notice of appeal to be served on the person interested in the result of the appeal, and such person may be heard on the appeal.
19. The appellant shall prosecute his appeal within one. month from the expiration of the aforesaid period of twenty-one days and if he fails to do so his right to appeal shall lapse.
20. On the fixing by the court of a day for hearing the appeal, the appellant shall forthwith give notice thereof to the Assessor.
21. The appeal shall not be entertained if it is shown to the satisfaction of the judge-
(1) that any of the provisions of sections 16 to 20 have not been complied with; or
(2) that the appellant or his agent knowingly furnished false or incorrect particulars to the Assessor for the purposes of the valuation against which the appeal is made; or
(3) that the appellant refused or neglected to supply the information required by section 4 within ten days of a demand for the same.
22. In any case in which an appeal might be disallowed under section 21 (3), the judge may nevertheless hear the appeal, if it appears-
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