146D. Right of appeal

Any casino operator aggrieved by a refusal of the Comptroller to revise an assessment under section 146C(5)(b)(i) or by an assessment of casino tax made upon it under section 146C(5)(b)(ii) may appeal against such decision or assessment to the Board of Review and the appeal must be lodged with and heard by the Board of Review in the same manner as an appeal against an assessment of tax under the Income Tax Act 1947.

No appeal lies against a decision of the Board of Review except an appeal to the General Division of the High Court from the decision on any question of law or of mixed law and fact.

Sections 79 to 84 of the Income Tax Act 1947 apply in relation to an appeal under subsection (1) or (2) as if it were an appeal in relation to an assessment of tax under that Act.