Singapore legislation
Clause 49
Clause 49
Right of appeal
(1)
Any person who disagrees with the decision of the Comptroller on his application for review and revision under section 47 may appeal to the Board by —
lodging with the secretary, within 30 days from the date of the decision of the Comptroller on the application for review and revision, a written notice of appeal in such form as the Board may determine; and
lodging with the secretary, within 30 days of the date on which such notice of appeal was lodged, a petition of appeal containing a statement of the grounds of appeal.
(2)
A notice of appeal shall contain an address for service and a list of the names of any members of the Board to whom the appellant objects except that an appellant shall not be entitled to object to the Chairman of the Board and to more than one-third of the total number of members of the Board.
(3)
On receipt of a notice of appeal, the secretary shall forthwith forward one copy thereof to the Comptroller who may, within 3 days of the receipt of such copy, lodge with the secretary a list of any members of the Board to whom he objects except that the Comptroller shall not be entitled to object to the Chairman of the Board and the number of members of the Board objected to by the Comptroller shall not, when added to the number objected to by the appellant, exceed one-half of the total number of members of the Board.
(4)
A member of the Board to whom the appellant or the Comptroller has objected as provided in subsections (2) and (3) shall not attend any hearing of the appeal of such appellant.
(5)
The Board may, in its discretion and on such conditions as it may impose, permit any person to proceed with an appeal notwithstanding that the notice of appeal or petition of appeal was not lodged within the time limits specified in this section if it is shown to the satisfaction of the Board that the person was prevented from lodging the notice or petition in due time owing to absence, sickness or other reasonable cause and that there has been no unreasonable delay on his part.
(6)
Except 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 stated in his petition of appeal.
(7)
An appeal under this section shall not be heard unless the appellant has made all the returns which he was required to make under this Act and has paid the amounts shown in those returns as payable by him.
(8)
Where the appeal is against a decision with respect to any of the matters mentioned in section 47(1)(b), (j) or (l), it shall not be heard unless —
the amount which the Comptroller has determined to be payable as tax has been paid or deposited with him; or
on being satisfied that the appellant would otherwise suffer hardship, the Comptroller agrees or the Board decides that it should be heard notwithstanding that that amount has not been so paid or deposited.
(9)
Where there is an appeal against a decision to make such a direction as is mentioned in section 47(1)(f), the Board shall not allow the appeal unless it considers that the Comptroller could not reasonably have been satisfied as to the matters set out in sub-paragraph (2) or (4), as the case may be, of paragraph 2 of the First Schedule.
(10)
Where on an appeal under this section it is found —
that the whole or part of any amount paid or deposited in pursuance of subsection (8) is not due; or
that the whole or part of any amount due to the appellant under section 19(5) has not been paid,so much of that amount as is found not to be due or not to have been paid shall be repaid (or, as the case may be, paid); and where the appeal has been heard notwithstanding that an amount determined by the Comptroller to be payable as tax has not been paid or deposited and it is found on the appeal that that amount is due, the Board may, if it thinks fit, direct that that amount shall be paid.