CAP. 112]
[s. 64 cont.]
Inland Revenue.
notice of objection in writing to review and revise such assessment. Any person so appealing (hereinafter referred to as the appellant) shall state in his notice the grounds of his objection and the notice shall not be valid unless it contains such grounds and is made within the period above mentioned: Provided that the Commissioner, upon being satisfied that owing to absence from the Colony, sickness, or other reasonable cause the appellant was prevented from giving notice of objection within such period, shall grant an extension thereof: Provided further that, where any assessment appealed against has been made in the absence of a return of income 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 in 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 subsection (2), the Commissioner shall, subject to the provisions of section 67, fix a time and place for the hearing of the appeal.
(4) Every appellant shall attend before the Commissioner 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 authorized representative. The Commissioner may, if he thinks fit, from time to time adjourn the hearing of an appeal for such time and place as he may fix for the purpose.
In any case in which an authorized representative attends on behalf of the appellant, the Commissioner may adjourn the hearing of the appeal and may, if he considers that 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 for the hearing or any adjourned hearing of the appeal, or if the appellant fails to attend in
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CAP. 112]
[s. 64 cont.]
Inland Revenue.
notice of objection in writing to review and revise such assessment. Any person so appealing (hereinafter referred to as the appellant) shall state in his notice the grounds of his objection and the notice shall not be valid unless it contains such grounds and is made within the period above mentioned: Provided that the Commissioner, upon being satisfied that owing to absence from the Colony, sickness, or other reasonable cause the appellant was prevented from giving notice of objection within such period, shall grant an extension thereof: Provided further that, where any assess- ment appealed against has been made in the absence of a return of income 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 in the course of such inquiry an agreement is reached as to the amount at which the appellant is liable to be assessed, any necessary adjust- ment of the assessment shall be made.
(3) Where no agreement is reached between the appellant and the assessor in the manner provided in subsection (2), the Commissioner shall, subject to the provisions of section 67 fix a time and place for the hearing of the appeal.
(4) Every appellant shall attend before the Commissioner 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 authorized representative. The Commis- sioner may, if he thinks fit, from time to time adjourn the hearing of an appeal for such time and place as he may fix for the purpose.
In any case in which an authorized representative attends on behalf of the appellant, the Com- missioner may adjourn the hearing of the appeal and may, if he considers that 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 for the hearing or any adjourned hearing of the appeal, or if the appellant fails to attend in
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