Appeal to Supreme Court

—(1) The Director General or a person who appealed to the Board may appeal to the Supreme Court if– (a) dissatisfied with the decision of the Board on the ground that the decision was erroneous on a point of law; or (b) dissatisfied with the decision of the Board in relation to an assessment. Tax Administration and Procedure CAP. 51 45 (2) An application under sub-section (1) shall be made— (a) within thirty days from the date of the decision of the Board; and (b) upon notice to the other party to the proceedings before the Board. (3) Notwithstanding the lapse of the period under sub- section (2), any person may appeal against an assessment if the person shows to the satisfaction of the Supreme Court that– (a) there has been no unreasonable delay on the person’s part; and (b) the person was prevented from giving notice of appeal within such period because the person was– (i) absent from the country; (ii) sick; or (iii) any other reasonable cause. (4) Any person who appeals against an assessment shall attend before the Supreme Court in person or through an attorney-at-law on the day and at the time fixed for the hearing of the appeal. (5) If it is proved to the satisfaction of the Supreme Court that any person is prevented from attending in person at the hearing of the person’s appeal, on the day and at the time fixed for that purpose, the Supreme Court may– (a) postpone the hearing of the appeal for such reasonable time as it thinks necessary for the attendance of the appellant; or 46 CAP. 51 Tax Administration and Procedure (b) admit the appeal to be made by any agent, clerk, or servant of the appellant on the appellant’s behalf. (6) Ten days’ notice shall, unless rules made under this section provides otherwise, be given to the appellant and the respondent of the date fixed for the hearing of the appeal. (7) The onus of proving that the assessment or any part of the assessment is excessive shall be on the appellant. (8) Where the Supreme Court is satisfied that the appellant is– (a) overcharged, it may reduce the amount of the assessment by the amount of the overcharge; or (b) undercharged, it may increase the amount of the assessment by the amount of the undercharge. (9) All appeals shall be heard in camera, unless a judge, on the application of the appellant, otherwise directs. (10) The costs of the appeal shall be in the discretion of the judge hearing the appeal, and shall be a sum fixed by the judge. (11) The Chief Justice may make rules governing such appeals and providing for the method of tendering evidence. (12) The decision of the Supreme Court in relation to an assessment shall be final. (13) The Supreme Court may on its own motion state a case on a question of law for the decision of the Court of Appeal. (14) Notwithstanding sub-section (13), the Supreme Court shall state a case on a question of law for the decision of the Tax Administration and Procedure CAP. 51 47 Court of Appeal on the application of the either party to the