Section 32

On receipt of the notice of appeal, the secretary must, as soon as may be thereafter, appoint a time and place for the hearing of the appeal and must give 14 days’ notice thereof both to the appellant and the Chief Assessor or the Comptroller, as the case may be.

The appellant or an agent authorised by the appellant in writing and the Chief Assessor or the Chief Assessor’s representative, or the Comptroller or the Comptroller’s representative (as the case may be) must attend at such times and places as may be appointed for the hearing of the appeal.

Where it is proved to the satisfaction of the Board that, owing to absence from Singapore, sickness or other reasonable cause, any person is prevented from so attending, the Board may postpone the hearing of the appeal for such reasonable time as it thinks necessary.

Upon such day or days as are appointed under subsection (1), the Board must hear such representations as may then be made and record the evidence given both by the appellant or the appellant’s authorised agent and by the Chief Assessor or the Chief Assessor’s representative, or the Comptroller or the Comptroller’s representative (as the case may be) at such hearing.