BUSINESS REGISTRATION APPEAL RULES

BUSINESS REGISTRATION APPEAL RULES

BUSINESS REGISTRATION APPEAL RULES.

(Cap 310, section 17).


[26th March, 1959.]

1. These rules may be cited as the Business Registration Appeal Rules.

2. Any person (hereinafter referred to as the appellant) desiring
to appeal under section 17 of the Ordinance shall within six weeks of
being informed of the decision against which he desires to appeal, give
notice to the Commissioner in writing requiring him to prepare a case for
submission to the Court. and shall at the same time forward to him a
signed statement setting out all the facts considered relevant to the
appeal together with any documents. or copies thereof, in support. Such
notice shall contain the address to which the case is to be posted.

3. (1) Where the Commissioner is of the opinion that the
requirement to prepare a case is frivolous and that there is no question
requiring determination by the Court, he may refuse to prepare a case
and shall, within the period required for so doing under rule 4, inform the
appellant.

(2) Where the Commissioner refuses to prepare a case the appellant
may, within thirty days of being so informed, apply by summons ex
parte to the Court, and the Court shall if satisfied that there is a
question requiring its determination order the Commissioner to prepare
the case within such period as it shall specify.

4. Subject to the provisions of rule 3. the Commissioner shall within
six weeks of the receipt of a notification under rule 2 or within such
period as may be specified under paragraph (2) of rule 3. prepare, sign
and post to the appellant at the address given in such notification a
case which shall contain

(a)the facts set out in the statement by the appellant under rule 2
with an indication as to which facts are disputed by the
Commissioner;

(b)such other facts, if any, on which the Commissioner relies;
and

(c) an annex incorporating-

(i) those documents, or copies thereof, forwarded by the
appellant the contents of which are agreed by the
Commissioner; and

(ii) documents, or copies thereof which the Commissioner
relies on in support of the facts set out under





paragraph (b), and which are in his possession in the course
of the performance of his duties under the Inland Revenue
Ordinance or under the Ordinance.

5. Within six weeks of the receipt of the case the appellant may
return the same to the Commissioner with the intent that the same be
transmitted to the Registrar of the District Court (hereinafter referred to
as the Registrar), and when so returning the case

(a)shall endorse thereon a statement to the effect that he wishes
the case transmitted to the Registrar;

(b)may comment on the facts. if any, set out in the said case by
the Commissioner and add thereto any further facts or
grounds on which he relies; and

(c)shall at the same time forward to the Commissioner the sum of
ten dollars.

6. Within three weeks of the receipt of the case duly endorsed from
the appellant together with the said sum of ten dollars the Commissioner
shall transmit the case to the Registrar together with the request in
writing that it be set down for hearing. The Registrar shall give notice of
the day appointed for the hearing to the appellant and to the
Commissioner at least four clear days before such day.

7. Where the appellant appears or is represented at the hearing of
the case the sum of ten dollars forwarded by him under rule 5 shall be
returned to him less any Court fees payable. If the appellant does not so
appear the said sum shall be forfeited to the Crown, unless the Court
otherwise orders.

8. In determining the appeal the Court-

(a)shall require to be satisfied that the appellant is not carrying
on business or is entitled to exemption under section 9 of the
Ordinance. as the case may be:

Provided that no such onus shall he on the appellant in
the case of appeal under section 3 of the Ordinance where the
Court is of the opinion that the Commissioner had no
reasonable grounds for serving a notice under that section;

(b)shall receive in evidence the documents or copies thereof set
out in the annex to the case and any information which has
come to the notice of the Commissioner in the performance of
his duties under the Inland Revenue Ordinance or under the
Ordinance:

Provided that no~ herein contained shall affect the
weight which the Court shall attach to such evidence;





(c)may, where it appears that there are disputed questions
of fact, the determination of which are necessary for the
proper determination of the appeal, direct that evidence
be adduced whether by way of affidavit or oral testimony;
and

(d)shall have all the powers granted under or derived from
the District Court Ordinance including the power to
award costs.
G.N.A. 19/59. Citation. Notice of intention to appeal. Commissioner may refuse frivolous appeals. Commissioner to prepare the case. (Cap. 112.) Case to be returned to the Commissioner if appeal to be proceeded with. Case to be sent to Registrar. Refund of money to appellant on appearing. Functions and powers of Court in determining the appeal. (Cap. 112.) (Cap. 5.)

G.N.A. 19/59. Citation. Notice of intention to appeal. Commissioner may refuse frivolous appeals. Commissioner to prepare the case. (Cap. 112.) Case to be returned to the Commissioner if appeal to be proceeded with. Case to be sent to Registrar. Refund of money to appellant on appearing. Functions and powers of Court in determining the appeal. (Cap. 112.) (Cap. 5.)

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