Finance Act, 1929

Appeals against assessments to income tax.

5.—(1) A person aggrieved by any assessment to income tax made upon him by the inspector of taxes or such other officer as the Revenue Commissioners shall appoint in that behalf shall be entitled to appeal to the Special Commissioners on giving, within twenty-one days after the date of the notice of assessment or of the notice under section 3 of this Act that assessments have been made (as the case may be), notice in writing to the inspector of taxes or such other officer as aforesaid or, in the case of an assessment under section 124 of the Income Tax Act, 1918, to the Clerk to the Special Commissioners.

(2) The Special Commissioners shall appoint the times and places for hearing appeals against the assessments, and the Clerk to the Special Commissioners shall give notice to the inspector of taxes or such other officer as aforesaid of such times and places and the inspector of taxes or such other officer as aforesaid shall give notice to each person who has given notice of appeal and has not withdrawn such notice of appeal of the time and place appointed for the hearing of his appeal.

(3) If before the time fixed for the hearing of an appeal, an agreement shall have been made between the inspector of taxes or such other officer as aforesaid and the person assessed or his duly authorised agent in relation to the assessment the subject matter of the appeal, the assessment may be amended accordingly by the inspector of taxes or such other officer as aforesaid, and the notice of appeal shall then be treated as having been withdrawn and such amended assessment shall have the same force and effect as if it were an assessment in respect of which no notice of appeal had been given.

(4) All appeals against assessments to income tax shall be heard and determined by the Special Commissioners, and their determination on any such appeal shall be final and conclusive, unless the person assessed requires that his appeal shall be reheard under section 196 of the Income Tax Act, 1918, or unless under that Act a case is required to be stated for the opinion of the High Court.

(5) Notwithstanding anything to the contrary contained in any Act, an appeal against an assessment which is heard after the passing of this Act may be heard and determined by one Special Commissioner.

(6) In default of notice of appeal by a person to whom notice of assessment has been given or in case of the neglect or refusal of a person, who has given notice of appeal, to attend before the Special Commissioners at the time and place appointed for the purpose of hearing appeals, the assessment made on him shall be final and conclusive.

(7) If it is shown by application in writing to the satisfaction of the Special Commissioners that, owing to absence, sickness or other reasonable cause, any person has been prevented from giving notice of appeal in due time or from attending at the hearing of an appeal on the day fixed for that purpose, they may extend the time for giving notice of appeal or postpone the hearing of his appeal for such reasonable time as they think necessary or may admit the appeal to be made by any agent authorised on his behalf.

(8) Sub-section (2) of section 10 of the Finance Act, 1927 (No. 18 of 1927), shall be construed and have effect as if a reference to sub-section (7) of this section were substituted for the reference therein contained to sub-section (3) of section 136 of the Income Tax Act, 1918.

(9) Every re-hearing of an appeal by the Circuit Court under section 196 of the Income Tax Act, 1918, shall be held in camera, and every hearing by the High Court or the Supreme Court of a case stated under section 149 of the said Act or under that section as extended by section 10 of the Finance Act, 1924 (No. 27 of 1924) shall, if the person whose chargeability to tax is the subject of the case so desires, be held in camera.

(10) This section shall have effect in relation to tax chargeable for any year of assessment whether beginning before or after the passing of this Act, and shall apply with the necessary modifications to appeals against assessments to super-tax and sur-tax.