Singapore legislation
Clause 50
Clause 50
Hearing and disposal of appeals
(1)
On receipt of a petition of appeal, the secretary shall forthwith forward a copy thereof to the Comptroller and shall, as soon as is possible, fix a time and place for the hearing of the appeal and shall give 14 days’ notice thereof both to the appellant and to the Comptroller.
(2)
The appellant and the Comptroller or an officer authorised by him shall attend, either in person or by an advocate and solicitor or accountant, at such times and places as may be fixed for the hearing of the appeal except where it is proved to the satisfaction of the Board that, owing to absence, 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.
(3)
The onus of proving that the decision of the Comptroller on the application for review and revision under section 47 is incorrect shall be on the appellant.
(4)
The Board shall have the following powers:
to summon to attend at the hearing of an appeal any person whom it may consider able to give evidence in respect of the appeal, to examine such person as a witness either on oath or otherwise and to require such person to produce such records, documents or sample of any goods as the Board may think necessary for the purposes of the appeal;
to allow any person so attending any reasonable expenses necessarily incurred by him in so attending; such expenses shall form part of the costs of the appeal and shall be paid by the appellant or the Comptroller, as the Board may direct;
all the powers of a District Court with regard to the enforcement of attendance of witnesses, hearing evidence on oath and punishment for contempt; and
subject to the provisions of section 49(6), to admit or reject any evidence adduced, whether oral or documentary and whether admissible or inadmissible under the provisions of any written law relating to the admissibility of evidence.
(5)
Every person examined as a witness by or before the Board, whether on oath or otherwise, shall be legally bound to state the truth and to produce such records, documents or sample of any goods as the Board may require.
(6)
The costs of an appeal shall be in the discretion of the Board and shall either be fixed by the Board or, on the order of the Board, taxed by the Registrar, Deputy Registrar or an Assistant Registrar of the Supreme Court or the Subordinate Courts in accordance with regulations made under section 48(10).
(7)
Where the Comptroller is awarded costs of an appeal, he shall be entitled to his full costs of the appeal, including a fee for any counsel appearing on his behalf in the appeal, and the amount of such costs shall be added to the tax charged (if any) and be recoverable therewith.
(8)
The Board may, after hearing an appeal, confirm, vary or annul the decision of the Comptroller appealed against and make such order as it thinks fit.
(9)
Where the Board after hearing an appeal does not vary or annul the decision of the Comptroller, the Board may, if in its opinion the appeal was vexatious or frivolous, order the appellant to pay, as costs of the Board and in addition to any costs awarded to the Comptroller, a sum not exceeding $1,000 which sum shall be added to the tax charged (if any) and be recoverable therewith.
(10)
Every member of the Board, when and so long as he is acting as such, shall be deemed to be a public servant within the meaning of the Penal Code [Cap. 224] and shall enjoy the same judicial immunity as is enjoyed by a District Judge; and all proceedings in appeals to the Board under this Act shall be deemed to be judicial proceedings within the meaning of the Penal Code.
(11)
Where, on appeal against a decision with respect to any of the matters mentioned in section 47(1)(j) —
it is found that the amount specified in the assessment is less than it ought to have been; and
the Board gives a direction specifying the correct amount,the assessment shall have effect as an assessment of the amount specified in the direction and that amount shall be deemed to have been notified to the appellant.