Cap 108 s 6GN Appeal against assessment and holding over of duty (BETTING DUTY ORDINANCE)

Contents of Section

Chapter:	108	Title:	BETTING DUTY ORDINANCE	Gazette Number:	17 of 2006
Section:	6GN	Heading:	Appeal against assessment and holding over of duty	Version Date:	01/09/2006

(1) A horse race betting conductor that is dissatisfied with an assessment under section 6GK, or an additional assessment under section 6GL, may appeal against the assessment concerned to the District Court.
(2) The appeal may only be made within 1 month after the date on which the notice of assessment or notice of additional assessment, as the case may be, is given.
(3) The appeal shall be made by giving a notice of appeal in writing to the Registrar of the Court and the Collector.
(4) As soon as practicable after receiving the notice of appeal, the Collector shall—

(a) state and sign a case, setting out—

(i) a summary of the facts that are relevant to the assessment concerned; and

(ii) how the assessment concerned has been made; and

(b) serve a copy of the case on the conductor, the Registrar and the Secretary for Justice.

(5) The appeal may only be set down for hearing within 14 days after copies of the case have been served in accordance with subsection (4)(b).
(6) The Court shall determine the appeal by rescinding, varying or confirming the assessment concerned, and may make such other orders as the Court thinks fit.
(7) Subsection (6) does not authorize the Court to—

(a) rescind or vary the Secretary's decision under section 6GC relating to the designation of bets relevant to the charging period concerned as qualified bets; or

(b) make any order relating to such a decision.

(8) If, according to the assessment concerned, an amount is payable by the conductor under section 6GK or 6GL, as the case may be—

(a) the making of the appeal does not affect the conductor's obligation to pay the amount; and

(b) the Collector may, at the request of the conductor and subject to any condition that the Collector may impose, order that payment of the whole or part of the amount be held over pending the final determination of the appeal.