Income Tax Act, 1967.

Appeal to Circuit Court.

429.—(1) Any person who is aggrieved by the determination of the Special Commissioners in any appeal against an assessment made upon him may, on giving notice in writing to the inspector, within ten days after such determination, require that his appeal shall be reheard by the judge of the Circuit Court in whose circuit is situate, in the case of—

(a) a person who is not resident in the State,

(b) the estate of a deceased person,

(c) an incapacitated person, or

(d) a trust,

the place where the assessment was made, and, in any other case, the place to which the notice of assessment was addressed, and the Special Commissioners shall transmit to the said judge, any statement or schedule in their possession which was delivered to them for the purposes of the appeal.

(2) The said judge shall, with all convenient speed, rehear and determine the appeal, and shall have and exercise the same powers and authorities in relation to the assessment appealed against, the determination, and all matters consequent thereon, as the Special Commissioners might have and exercise, and his determination thereon shall, subject to section 430, be final and conclusive.

(3) The judge shall make a declaration in the form of the declaration required to be made by a Special Commissioner as set out in Schedule 17, Part I.