Chapter:	112	Title:	Inland Revenue Ordinance	Gazette Number:	E.R. 1 of 2012
Section:	67	Heading:	Transfer of appeals under section 66 for hearing and determination by Court of First Instance instead of Board of Review	Version Date:	09/02/2012

(1) Where notice of appeal is given to the Board under section 66, the appellant or the Commissioner may give notice in writing in accordance with this section that he desires the appeal to be transferred to the Court of First Instance:
Provided that if both the appellant and the Commissioner give such notice, the notice given by the Commissioner shall have no effect and shall be deemed not to have been given.
(2) A notice under subsection (1) shall, if given by the appellant, be given to the Commissioner, or, if given by the Commissioner, be given to the appellant within-

(a) 21 days after the date on which the notice of appeal is received by the clerk to the Board; or
(b) such further time as the Board may in any particular case permit upon application in writing by the appellant or the Commissioner,
and the person giving such notice shall at the same time send a copy thereof to the Board. (Amended 63 of 1997 s. 5)

(a) 21 days after the date on which the notice is given; or
(b) such further time as the Board may in any particular case permit upon application in writing by the person,

(a) the Court of First Instance shall give 14 clear days' notice to the appellant and the Commissioner of the date fixed for the hearing of the appeal, and may adjourn the hearing to any other date as the Court of First Instance may deem fit;
(b) the Commissioner shall be entitled to appear and be heard at the hearing of the appeal;
(c) save with the leave of the Court of First Instance and on such terms as to costs or otherwise as the Court of First Instance may order, the appellant shall not at the hearing of the appeal rely on any grounds of appeal other than the grounds contained in his statement of grounds of appeal given with the notice of appeal under section 66(1);
(d) the onus of proving that the assessment appealed against is excessive or incorrect shall be on the appellant;
(e) the Court of First Instance may summon any person appearing to the Court of First Instance to be able to give evidence respecting the appeal to attend at the hearing of the appeal and may examine any such person as a witness on oath or otherwise.

(a) confirm, reduce, increase or annul the assessment determined by the Commissioner;
(b) make any assessment which the Commissioner was empowered to make at the time he determined the assessment, or direct the Commissioner to make such an assessment, in which case an assessment shall be made by the Commissioner so as to conform to that direction;
(c) make such order as to costs as the Court of First Instance may deem fit.