Clause 54

Subject to subsections (2) and (3), all proceedings before the Board and in appeals to, or in cases stated for the opinion of, the High Court and in appeals from decisions of the High Court under section 52 shall be heard in camera.

Where the Comptroller or the taxpayer applies to the Board, the High Court or the Court of Appeal, 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.

Where in the opinion of the Board, the High Court or the Court of Appeal 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 identity of the taxpayer concerned.