CAP. 112]
[s. 68 cont.]
(Cap. 8.)
Appeals to the Supreme Court.
Inland Revenue.
(7) At the hearing of the appeal the Board may, subject to the provisions of subsection (4) of section 66, admit or reject any evidence adduced, whether oral or documentary, and the provisions of the Evidence Ordinance, relating to the admissibility of evidence shall not apply.
(8) After hearing the appeal, the Board shall confirm, reduce, increase or annul the assessment as determined by the Commissioner on appeal, or as referred by him under section 67, as the case may be, or may remit the case to the Commissioner with the opinion of the Board thereon. Where a case is so remitted by the Board, the Commissioner shall revise the assessment as the opinion of the Board may require.
(9) Where under subsection (8), the Board does not reduce or annul such assessment, the Board may order the appellant to pay as costs of the Board a sum not exceeding one hundred dollars, which shall be added to the tax charged and recovered therewith.
[69]
69. (1) The decision of the Board shall be final: Provided that either the appellant or the Commissioner may make an application requiring the Board to state a case on a question of law for the opinion of the Supreme Court. Such application shall not be entertained unless it is made in writing and delivered to the clerk to the Board, together with a fee of fifty dollars, within one month of the date of the Board's decision. If the decision of the Board shall be notified to the Commissioner or to the appellant in writing, the date of the decision, for the purposes of determining the period within which either of such persons may require a case to be stated, shall be the date of the communication by which the decision is notified to him: And provided also that the appellant or the Commissioner may appeal to the Supreme Court on a question of fact with the leave of such Court.
(2) The stated case shall set forth the facts and the decision of the Board, and the party requiring it shall transmit the case, when stated and signed, to the Supreme Court within fourteen days after receiving the same.
(3) At or before the time when he transmits the stated case to the Supreme Court, the party requiring it shall send
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САР. 112]
[s. 68 cont.]
(Cap. 8.)
Appeals to the Supreme Court.
Inland Revenue.
(7) At the hearing of the appeal the Board may, subject to the provisions of subsection (4) of section 66, admit or reject any evidence adduced, whether oral or documentary, and the provisions of the Evidence Ordinance, relating to the admissibility of evidence shall not apply.
(8) After hearing the appeal, the Board shall confirm, reduce, increase or annul the assessment as determined by the Commissioner on appeal, or as referred by him under section 67, as the case may be, or may remit the case to the Commissioner with the opinion of the Board thereon. Where a case is so remitted by the Board, the Commissioner shall revise the assessment as the opinion of the Board may require.
(9) Where under subsection (8), the Board does not reduce or annul such assessment, the Board may order the appellant to pay as costs of the Board a sum not exceeding one hundred dollars, which shall be added to the tax charged and recovered therewith.
[69]
69. (1) The decision of the Board shall be final: Provided that either the appellant or the Commissioner may make an application requiring the Board to state a case on a question of law for the opinion of the Supreme Court. Such application shall not be entertained unless it is made in writing and delivered to the clerk to the Board, together with a fee of fifty dollars, within one month of the date of the Board's decision. If the decision of the Board shall be notified to the Commissioner or to the appellant in writing, the date of the decision, for the purposes of deter- mining the period within which either of such persons may require a case to be stated, shall be the date of the communication by which the decision is notified to him: And provided also that the appellant or the Commissioner may appeal to the Supreme Court on a question of fact with the leave of such Court.
(2) The stated case shall set forth the facts and the decision of the Board, and the party requiring it shall transmit the case, when stated and signed, to the Supreme Court within fourteen days after receiving the same.
(3) At or before the time when he transmits the stated case to the Supreme Court, the party requiring it shall send
346
co
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