§ 79 — Right of appeal

79.—(1) Any person who, being aggrieved by an assessment made upon the person, has failed to agree with the Comptroller in the manner provided in section 76(6) may appeal to the Board by lodging with the secretary —(a)

within 30 days after the date of the Comptroller’s refusal to amend the assessment, a notice of appeal; and

(b)

within 30 days after the date on which the notice of appeal was lodged, a petition of appeal containing a statement of the grounds of appeal.[Act 33 of 2022 wef 21/08/2023]

(2) The notice of appeal and petition of appeal must be made in the form and manner prescribed in the regulations under section 78(16).[Act 33 of 2022 wef 21/08/2023]

(3) The notice of appeal is deemed to be withdrawn if no petition of appeal containing a statement of the grounds of appeal is lodged with the secretary in accordance with subsection (1)(b).[Act 33 of 2022 wef 21/08/2023]

(4) [Deleted by Act 33 of 2022 wef 21/08/2023]

(5) [Deleted by Act 33 of 2022 wef 21/08/2023]

(6) [Deleted by Act 33 of 2022 wef 21/08/2023]

(7) [Deleted by Act 33 of 2022 wef 21/08/2023]

(8) [Deleted by Act 33 of 2022 wef 21/08/2023]

(9) [Deleted by Act 33 of 2022 wef 21/08/2023]

(10) [Deleted by Act 33 of 2022 wef 21/08/2023]

(11) The Chairperson of the Board may, in his or her discretion and on such terms as he or she thinks fit, permit any person to proceed with an appeal even if the notice of appeal or petition of appeal was not lodged within the time limited therefor by this section, if it is shown to the Chairperson’s satisfaction that the person was prevented from lodging the notice or petition in due time owing to absence, sickness or other reasonable cause and that there has been no unreasonable delay on the person’s part.

(12) Except with the consent of the Board and on such terms as the Board may determine, an appellant may not at the hearing of the appellant’s appeal rely on any grounds of appeal other than the grounds stated in the appellant’s petition of appeal.

—(1) Any person who, being aggrieved by an assessment made upon the person, has failed to agree with the Comptroller in the manner provided in section 76(6) may appeal to the Board by lodging with the secretary —(a)

within 30 days after the date of the Comptroller’s refusal to amend the assessment, a notice of appeal; and

(b)

within 30 days after the date on which the notice of appeal was lodged, a petition of appeal containing a statement of the grounds of appeal.[Act 33 of 2022 wef 21/08/2023]

(2) The notice of appeal and petition of appeal must be made in the form and manner prescribed in the regulations under section 78(16).[Act 33 of 2022 wef 21/08/2023]

(3) The notice of appeal is deemed to be withdrawn if no petition of appeal containing a statement of the grounds of appeal is lodged with the secretary in accordance with subsection (1)(b).[Act 33 of 2022 wef 21/08/2023]

(4) [Deleted by Act 33 of 2022 wef 21/08/2023]

(5) [Deleted by Act 33 of 2022 wef 21/08/2023]

(6) [Deleted by Act 33 of 2022 wef 21/08/2023]

(7) [Deleted by Act 33 of 2022 wef 21/08/2023]

(8) [Deleted by Act 33 of 2022 wef 21/08/2023]

(9) [Deleted by Act 33 of 2022 wef 21/08/2023]

(10) [Deleted by Act 33 of 2022 wef 21/08/2023]

(11) The Chairperson of the Board may, in his or her discretion and on such terms as he or she thinks fit, permit any person to proceed with an appeal even if the notice of appeal or petition of appeal was not lodged within the time limited therefor by this section, if it is shown to the Chairperson’s satisfaction that the person was prevented from lodging the notice or petition in due time owing to absence, sickness or other reasonable cause and that there has been no unreasonable delay on the person’s part.

(12) Except with the consent of the Board and on such terms as the Board may determine, an appellant may not at the hearing of the appellant’s appeal rely on any grounds of appeal other than the grounds stated in the appellant’s petition of appeal.