Inland Revenue.
(4) Save with the consent of the Board and on such terms as the Board may determine the appellant may not at the hearing by the Board rely on any grounds of appeal other than the grounds stated in accordance with subsection (3), and may not adduce any evidence other than evidence adduced at the hearing of the appeal before the Commissioner.
[67]
[CAP. 112
may refer
the Board
appeals to of Review.
67. Notwithstanding the provisions of section 64 where Commissioner the Commissioner is of opinion that no useful purpose would be served by his hearing an appeal, he may refer it to the Board of Review, and the Board shall hear and determine such appeal and the provisions of section 68 shall apply accordingly.
[68]
disposal of
the Board
68. (1) As soon as may be after the receipt of a notice Hearing and of appeal, the clerk to the Board shall fix a time and place appeals to for the hearing of the appeal, and shall give fourteen clear of Review. days' notice thereof both to the appellant and to the Commissioner.
(2) Every appellant shall attend at the meeting of the Board at which the appeal is heard in person or by an authorized representative: Provided always that the Board may postpone the hearing of the appeal for such time as it thinks necessary for the attendance of the appellant.
(3) The assessor who made the assessment appealed against or some other person authorized by the Commissioner shall attend such meeting of the Board in support of the assessment.
(4) The onus of proving that the assessment as determined by the Commissioner on appeal, or as referred by him under section 67, as the case may be, is excessive shall be on the appellant.
(5) All appeals shall be heard in camera.
(6) The Board shall have power to summon to attend at the hearing any person whom it may consider able to give evidence respecting the appeal and may examine him as a witness either on oath or otherwise. Any person so attending may be allowed by the Board any reasonable expenses necessarily incurred by him in so attending.
345
Inland Revenue.
(4) Save with the consent of the Board and on such terms as the Board may determine the appellant may not at the hearing by the Board rely on any grounds of appeal other than the grounds stated in accordance with subsection (3), and may not adduce any evidence other than evidence adduced at the hearing of the appeal before the Commis- sioner.
[67]
[CAP. 112
may refer
the Board
appeals to of Review.
67. Notwithstanding the provisions of section 64 where Commissioner the Commissioner is of opinion that no useful purpose would be served by his hearing an appeal, he may refer it to the Board of Review, and the Board shall hear and determine such appeal and the provisions of section 68 shall apply accordingly.
[68]
disposal of
the Board
68. (1) As soon as may be after the receipt of a notice Hearing and of appeal, the clerk to the Board shall fix a time and place appeals to for the hearing of the appeal, and shall give fourteen clear of Review. days' notice thereof both to the appellant and to the Com- missioner.
(2) Every appellant shall attend at the meeting of the Board at which the appeal is heard in person or by an authorized representative: Provided always that the Board may postpone the hearing of the appeal for such time as it thinks necessary for the attendance of the appellant.
(3) The assessor who made the assessment appealed against or some other person authorized by the Commissioner shall attend such meeting of the Board in support of the
assessment.
(4) The onus of proving that the assessment as deter- mined by the Commissioner on appeal, or as referred by him under section 67, as the case may be, is excessive shall be on the appellant.
(5) All appeals shall be heard in camera.
(6) The Board shall have power to summon to attend at the hearing any person whom it may consider able to give evidence respecting the appeal and may examine him as a witness either on oath or otherwise. Any person so attending may be allowed by the Board any reasonable expenses necessarily incurred by him in so attending.
345
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