RATING.
No. 6 of 1901.
921
(1) that the omission to give the required information arose from the absence or disability of the appellant or other unavoidable cause; or
(2) that application was made to the Assessor under section 6 for an extension of time and was refused without just cause, or that the time allowed was not in the opinion of the court of reasonable length.
23. The court, on proof that the notices required by sections 16 to 20 were given within the time fixed by those sections, shall hear and determine the appeal in a summary way and may make such order therein as it thinks proper, which shall be final and conclusive, with, or without costs to any party; and may direct the Accountant-General to amend the list in any manner.
Hearing of appeal.
24. The Assessor may at any time make an interim valuation of any tenement.
Interim valuation.
25. The Assessor shall notify the Accountant-General of the amount of such valuation, and he shall cause the same to be inserted in the list.
Entry of interim valuation.
26.(1) The Assessor shall without delay serve on the owner of such tenement, or on the occupier if the owner cannot be found, notice in Form No. 4 in the Schedule of such valuation having been made and of the amount thereof.
(2) No rates shall be recoverable in respect of such tenement until such notice has been served.
Form No. 4.
27. The rates assessed shall be payable from the first day of the month next following the assessment and shall thereafter continue to be payable quarterly.
Payment of rates.
28. (1) Any person who is aggrieved by any interim valuation, on the ground that the tenement assessed is not rateable under this Ordinance or that it is valued beyond its rateable value, may appeal to the Supreme Court in its summary jurisdiction, whereupon sections 16 to 23 shall apply in relation to such appeal.
Appeal against interim valuation.
* As amended by Law Rev. Ord., 1939.
49 (3) (d).
RATING.
No. 6 of 1901.
921
(1) that the omission to give the required information 'arose from the absence or disability of the appellant or other unavoid- able cause; or
(2) that application was made to the Assessor under section 6 for an extension of time and was refused without just cause, or that the time allowed was not in the opinion of the court of reasonable length.
23. The court, on proof that the notices required by sections Hearing of 16 to 20 were given within the time fixed by those sections, shall appeal. hear and determine the appeal in a summary way and may make such order therein as it thinks proper, which shall be final and conclusive, with, or without costs to any party; and may direct the Accountant-General to amend the list in any manner.
Interim valuation.
24. The Assessor may at any time make an interim valua- Making of tion of any tenement.
25. The Assessor shall notify the Accountant-General of the amount of such valuation, and he shall cause the same to be inserted in the list.
interim valuation.
Entry of valuation.
*
valuation.
26.(1) The Assessor shall without delay serve on the Notice of owner of such tenement, or on the occupier if the owner cannot be found, notice in Form No. 4 in the Schedule of such valua- Schedule. tion having been made and of the amount thereof.
(2) No rates shall be recoverable in respect of such tenement until such notice has been served.
Form No. 4.
27. The rates assessed shall be payable from the first day Payment of of the month next following the assessment and shall thereafter rates. continue to be payable quarterly.
Appeal against interim valuation.
28. (1) Any person who is aggrieved by any interim valua- Right of tion, on the ground that the tenement assessed is not rateable appeal
against under this Ordinance or that it is valued beyond its rateable interim value, may appeal to the Supreme Court in its summary valuation. jurisdiction, whereupon sections 16 to 23 shall apply in relation 16 (3), to such appeal.
* As amended by Law Rev. Ord., 1939.
49 (3) (d).]
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