146
CAP. 112]
Inland Revenue
[1989 Ed.
(1A) If the Board is satisfied that an appellant was prevented by illness or absence from Hong Kong or other reasonable cause from giving notice of appeal in accordance with subsection (1)(a), the Board may extend for such period as it thinks fit the time within which notice of appeal may be given under subsection (1). This subsection shall apply to an appeal relating to any assessment in respect of which notice of assessment is given on or after 1 April 1971. (Added 2 of 1971 s. 42. Amended 7 of 1986 s. 12)
(2) The appellant shall at the same time as he gives notice of appeal to the Board serve on the Commissioner a copy of such notice and of the statement of the grounds of appeal.
(3) Save with the consent of the Board and on such terms as the Board may determine, an appellant may not at the hearing of his appeal rely on any grounds of appeal other than the grounds contained in his statement of grounds of appeal given in accordance with subsection (1).
(Replaced 35 of 1965 s. 32)
67. Transfer of appeals under section 66 for hearing and determination by High Court instead of Board of Review
(1) Where notice of appeal is given to the Board under section 66, the appellant or the Commissioner may give notice in writing in accordance with this section that he desires the appeal to be transferred to the High Court:
Provided that if both the appellant and the Commissioner give such notice, the notice given by the Commissioner shall have no effect and shall be deemed not to have been given.
(2) A notice under subsection (1) shall, if given by the appellant, be given to the Commissioner, or, if given by the Commissioner, be given to the appellant, not later than 21 days after the date on which the notice of appeal is received by the clerk to the Board, and the person giving such notice shall at the same time send a copy thereof to the Board.
(3) If the person to whom notice is given under subsection (1) consents thereto, he shall, not later than 21 days after the date on which the notice is given, notify his consent in writing to the Board and serve a copy of such notification on the person giving the notice, and on receipt of such notification by the Board the clerk to the Board shall transmit the notice of appeal to the High Court together with the documents delivered to the Board under this section and section 66(1) in connection with the appeal. (Amended L.N. 262 of 1985)
(4) An appeal in respect of which notice of appeal is transmitted to the High Court under subsection (3) shall be heard and determined by the High Court as in all respects an appeal to the High Court against the determination to which the notice of appeal relates.
146
CAP. 112]
Inland Revenue
[1989 Ed.
(1A) If the Board is satisfied that an appellant was prevented by illness or absence from Hong Kong or other reasonable cause from giving notice of appeal in accordance with subsection (1)(a), the Board may extend for such period as it thinks fit the time within which notice of appeal may be given under subsection (1). This subsection shall apply to an appeal relating to any assessment in respect of which notice of assessment is given on or after 1 April 1971. (Added 2 of 1971 s. 42. Amended 7 of 1986 s. 12)
(2) The appellant shall at the same time as he gives notice of appeal to the Board serve on the Commissioner a copy of such notice and of the statement of the grounds of appeal.
(3) Save with the consent of the Board and on such terms as the Board may determine, an appellant may not at the hearing of his appeal rely on any grounds of appeal other than the grounds contained in his statement of grounds of appeal given in accordance with subsection (1).
(Replaced 35 of 1965 s. 32)
67. Transfer of appeals under section 66 for
hearing and determination by High
Court instead of Board of Review
(1) Where notice of appeal is given to the Board under section 66, the appellant or the Commissioner may give notice in writing in accordance with this section that he desires the appeal to be transferred to the High Court:
Provided that if both the appellant and the Commissioner give such notice, the notice given by the Commissioner shall have no effect and shall be deemed not to have been given.
(2) A notice under subsection (1) shall, if given by the appellant, be given to the Commissioner, or, if given by the Commissioner, be given to the appellant, not later than 21 days after the date on which the notice of appeal is received by the clerk to the Board, and the person giving such notice shall at the same time send a copy thereof to the Board.
(3) If the person to whom notice is given under subsection (1) consents thereto, he shall, not later than 21 days after the date on which the notice is given, notify his consent in writing to the Board and serve a copy of such notification on the person giving the notice, and on receipt of such notification by the Board the clerk to the Board shall transmit the notice of appeal to the High Court together with the documents delivered to the Board under this section and section 66(1) in connection with the appeal. (Amended L.N. 262 of 1985)
(4) An appeal in respect of which notice of appeal is transmitted to the High Court under subsection (3) shall be heard and determined by the High Court as in all respects an appeal to the High Court against the determination to which the notice of appeal relates.
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