Clause 52

Except as provided in this section, the decision of the Board shall be final.

The appellant or the Comptroller may appeal to the High Court from the decision of the Board upon any question of law or of mixed law and fact except on any case where the Board has determined that the tax payable or any amount due to the appellant is less than $500 excluding the amount of costs awarded.

The procedure governing and the costs of such appeals to the High Court shall be the same as for appeals to the High Court from decisions of District Courts in civil matters.

The High Court shall hear and determine any such appeal and may confirm, vary or annul the decision of the Board on appeal and make such further or other order on such appeal, whether as to costs or otherwise, as to the Court may seem fit.

There shall be such further right of appeal from decisions of the High Court under this section as exists in the case of decisions made by that Court in the exercise of its original civil jurisdiction.