Clause 17

The Board, after hearing an appeal, may —

in the case of an appeal made pursuant to section 12 or 18 of this Act, dismiss such appeal or direct that such amendments as it thinks proper shall be made to the Valuation List for the year in respect of which the appeal was made and for the ensuing years; and

in the case of an appeal made pursuant to section 19A of this Act, confirm, vary or rescind the Comptroller’s proposal.(2) Where, under subsection (1) of this section, the Board dismisses an appeal, the Board may, if in its opinion the appeal was vexatious or frivolous, order the appellant to pay, as costs to the Board, a sum not exceeding two hundred and fifty dollars, which sum shall be added to any tax payable by the appellant and recoverable therewith.(3) Where, under subsection (1) of this section, the Board directs such amendment as it thinks proper to be made to the Valuation List and the tax in respect of the property concerned is less than the amount paid by the appellant to account of tax in respect of such property, the Board may order the Comptroller to pay interest at the rate of six per cent per annum on the difference between the amount paid to account of tax and the tax payable in respect of such property.”.