Clause 15

Subject to subsections (2) and (3) of this section, all proceedings before the Board of Review and in appeals to, or in cases stated for the opinion of, the High Court under the provisions of this Part, and in appeals from decisions of the High Court under subsection (5) of section 81 of this Act shall be heard in camera.(2) Where the Comptroller or the taxpayer applies to the Board or the Court, as the case may be, that the proceedings be heard by way of a hearing open to the public, the Board or the Court may direct that the proceedings be so heard, notwithstanding any objection from the other party to the proceedings.(3) Where in the opinion of the Board or the Court any proceedings heard in camera ought to be reported, the Board or the Court may publish or authorise the publication of the facts of the case, the arguments and the decision relating to these proceedings without disclosing the name of the taxpayer concerned.”.