Inland Revenue.
to the other party notice in writing of the fact that the case has been stated on his application and shall supply him with a copy of the stated case.
(4) Any judge of the Supreme Court may cause a stated case to be sent back for amendment and thereupon the case shall be amended accordingly.
(5) Any judge of the Supreme Court shall hear and determine any question of law arising on the stated case and may in accordance with the decision of the court upon such question confirm, reduce, increase or annul the assessment determined by the Board, or may remit the case to the Board with the opinion of the court thereon. Where a case is so remitted by the court, the Board shall revise the assessment as the opinion of the court may require.
(6) In any proceedings before the Supreme Court under this section, the court may make such order in regard to costs in the Supreme Court and in regard to the sum paid under subsection (1) as to the court may seem fit.
(7) Appeals from decisions of the Supreme Court under this section shall be governed by the provisions of the Supreme Court Ordinance, the Code of Civil Procedure, the Full Court Ordinance, and the Orders and Rules governing appeals to the Privy Council.
[70]
[Cap. 112]
(Cap. 4.) (Cap. 2.)
(Cap. 4, rules)
or amended to be final.
70. Where no valid objection or appeal has been lodged within the time limited by this Part against an assessment as regards the amount of the assessable income assessed thereby, or where the amount of the assessable income has been agreed to under subsection (2) of section 64, or where the amount of such assessable income has been determined on objection or appeal, the assessment as made or agreed to or determined on appeal, as the case may be, shall be final and conclusive for all purposes of this Ordinance as regards the amount of such assessable income: Provided that nothing in this Part shall prevent an assessor from making an assessment or additional assessment for any year of assessment which does not involve re-opening any matter which has been determined on appeal for the year.
[71]
347
Page 55
Page 56
$
Inland Revenue.
to the other party notice in writing of the fact that the case has been stated on his application and shall supply him with a copy of the stated case.
(4) Any judge of the Supreme Court may cause a stated case to be sent back for amendment and thereupon the case shall be amended accordingly.
(5) Any judge of the Supreme Court shall hear and determine any question of law arising on the stated case and may in accordance with the decision of the court upon ΟΙ annul the such question confirm, reduce, increase
assessment determined by the Board, or may remit the case to the Board with the opinion of the court thereon. Where a case is so remitted by the court, the Board shall revise the assessment as the opinion of the court may require.
(6) In any proceedings before the Supreme Court under this section, the court may make such order in regard to costs in the Supreme Court and in regard to the sum paid under subsection (1) as to the court may seem fit.
(7) Appeals from decisions of the Supreme Court under this section shall be governed by the provisions of the Supreme Court Ordinance, the Code of Civil Procedure, the Full Court Ordinance, and the Orders and Rules governing appeals to the Privy Council.
[70]
[САР. 112
(Cap. 4.) (Cap. 2.)
(Cap. 4, rules)
or amended
to be final.
70. Where no valid objection or appeal has been lodged Assessments within the time limited by this Part against an assessment assessments as regards the amount of the assessable income assessed thereby, or where the amount of the assessable income has been agreed to under subsection (2) of section 64, or where the amount of such assessable income has been determined on objection or appeal, the assessment as made or agreed to or determined on appeal, as the case may be, shall be final and conclusive for all purposes of this Ordinance as regards the amount of such assessable income: Provided that nothing in this Part shall prevent an assessor from making an assessment or additional assessment for any year of assessment which does not involve re-opening any matter which has been determined
on appeal for the
year.
[71]
347
Page 55Page 56
No comments yet.
Private notes are available after approval.