Appeals against assessments

(1) Any person who is dissatisfied with the assessment of the Commissioners may within twenty-one days after the date of the assessment and on payment of duty in conformity therewith, appeal against the assessment to the Supreme Court and may for that purpose require the Commissioners to state and sign a case setting forth the question upon which their opinion was required and the assessment made by them and the reasons therefor. (2) The Commissioners shall thereupon state and sign a case and shall transmit it to the Registrar of the Supreme Court and the case may within fourteen days thereafter be set down for hearing. (3) Upon the hearing of the case, the court shall determine the question submitted and if the instrument in question is in the 22 [CAP. 64 opinion of the court chargeable with any duty, assess the duty with which it is chargeable. (4) If it is decided by the court that the assessment of the Commissioners is erroneous, any excess of duty which has been paid in conformity with the erroneous assessment together with any fine or penalty which has been paid in consequence thereof shall be ordered by the court to be paid to the appellant, with or without costs as the court may determine. (5) If the assessment of the Commissioners is confirmed, the court may make an order for the payment to the Commissioners of the costs incurred by them in relation to the appeal.