1964_ESTATE_DUTY_ORDINANCE — Page 37

36

CAP. 111]

Estate Duty

[1983 Ed.

Appeal to Supreme Court:

postponement of payment of duty;

appeal to District Court:

no appeal without leave;

costs of appeals:

interest on excess repaid:

payment of duty before appeal may be dispensed with.

22. (1) Any person who is aggrieved by a decision of the Commissioner under section 14(12) or by an assessment of the Commissioner under section 14(15) as to the amount of estate duty payable and whether he is aggrieved on the ground of-

(a) property being considered to be property in respect of which estate duty is payable and for which he is considered accountable;

(b) the valuation of any property; or

(c) the rate of duty charged,

may, subject to subsection (1A), on payment of or giving security for as hereinafter mentioned, the duty claimed by the Commissioner or such portion of it as is then payable by him, appeal to the High Court within 3 months from the date of notification of the decision or assessment and his accountability or the amount of duty payable shall be determined by the High Court and if the duty is less than that paid to the Commissioner or if no duty is payable the excess shall be repaid. (Replaced, 29 of 1970, s. 5)

(1A) The Commissioner may, where satisfied that a person proposes to appeal under subsection (1), allow payment of the duty claimed by him to be postponed for such period, to such extent and on payment of such interest (if any) not exceeding 8 per centum per annum and on such terms as the Commissioner may think fit. (Added, 29 of 1970, s. 5)

(1B) Where the value of the property as alleged by the Commissioner in respect of which the dispute arises does not exceed $200,000 the appeal under this section shall be to the District Court. (Added, 29 of 1970, s. 5. Amended, 79 of 1981, s. 2)

(1C) The amount mentioned in subsection (1B) may be amended by resolution of the Legislative Council. (Added, 79 of 1981, s. 2)

(2) No appeal shall be allowed from any order, direction, determination or decision of the High Court or the District Court under any appeal under this section except with the leave of the High Court or the District Court, as the case may be, or of the Court of Appeal. (Added, 29 of 1970, s. 5)

(3) The costs of the appeal shall be in the discretion of the court, and the court, where it appears to the court just, may order the Commissioner to pay on any excess of duty repaid by him interest at such rate per cent per annum and for such period as appears to the court just.

(4) Provided that the High Court or the District Court, as the case may be, if satisfied that it would impose hardship to require the appellant as a condition of the appeal to pay the whole or, as the case may be, any part of the duty claimed by the Commissioner or of such portion of it as is then payable by him, may allow an appeal to be brought on payment of no duty or of such part only of the duty as