Singapore legislation
Clause 35
Clause 35
Amendment of section 79
In section 79 of the principal Act, delete subsections (1) to (10) and substitute —“(1) Any person who, being aggrieved by an assessment made upon the person, has failed to agree with the Comptroller in the manner provided in section 76(6) may appeal to the Board by lodging with the secretary —
within 30 days after the date of the Comptroller’s refusal to amend the assessment, a notice of appeal; and
within 30 days after the date on which the notice of appeal was lodged, a petition of appeal containing a statement of the grounds of appeal.(2) The notice of appeal and petition of appeal must be made in the form and manner prescribed in the regulations under section 78(16).(3) The notice of appeal is deemed to be withdrawn if no petition of appeal containing a statement of the grounds of appeal is lodged with the secretary in accordance with subsection (1)(b).”.