s 52 Hearing and disposal of appeals
52.—(1) On receipt of a petition of appeal, the secretary must immediately forward one copy of it to the Comptroller, and must —(a) as soon as possible thereafter fix the hearing; and (b) not later than 14 days before the hearing (or such shorter period as the appellant and the Comptroller may agree), give notice of the hearing of the appeal to both the appellant and the Comptroller.[Act 33 of 2022 wef 21/08/2023] [Act 30 of 2023 wef 30/10/2023] (2) The appellant and the Comptroller may be represented by an advocate and solicitor or an accountant (but by no one else) at a hearing of an appeal before the Board.[Act 33 of 2022 wef 21/08/2023] (2A) The Board may for any reasonable cause postpone the hearing of an appeal for such reasonable time as the Board thinks necessary.[Act 33 of 2022 wef 21/08/2023] (3) Subject to subsection (3A), the onus of proving that the decision of the Comptroller on the application for review and revision under section 49 is incorrect is on the appellant.[42/2020] (3A) Where the appeal to the Board is in connection with the applicability of section 20(2A) to a claim for credit for input tax on a supply or purported supply made to a taxable person, the Comptroller must show on a balance of probabilities that —(a) the supply or purported supply was a part of an arrangement mentioned in section 20(2A); and[Act 35 of 2022 wef 01/01/2023] (b) the taxable person knew or should have known that the supply or purported supply was a part of such arrangement.[42/2020] [Act 35 of 2022 wef 01/01/2023] (4) The Board has all the following powers:(a) to summon to attend at the hearing of an appeal any person whom it may consider able to give evidence in respect of the appeal, to examine such person as a witness either on oath or otherwise and to require such person to produce such records, documents or sample of any goods as the Board may think necessary for the purposes of the appeal; (b) to allow any person so attending any reasonable expenses necessarily incurred by the person in so attending; such expenses to form part of the costs of the appeal and to be paid by the appellant or the Comptroller, as the Board may direct; (c) all the powers of a District Court with regard to the enforcement of attendance of witnesses, hearing evidence on oath and punishment for contempt; (d) subject to section 51(6), to admit or reject any evidence adduced, whether oral or documentary and whether admissible or inadmissible under the provisions of any written law relating to the admissibility of evidence. (4A) Pursuant to subsection (4)(c), the Board may issue to a Superintendent of Prisons appointed under section 20 of the Prisons Act 1933, an order to the same effect as an order under section 38 of that Act, for the purpose of producing a prisoner for examination before the Board.[Act 33 of 2022 wef 21/08/2023] (5) Every person examined as a witness by or before the Board, whether on oath or otherwise, is legally bound to state the truth and to produce such records, documents or sample of any goods as the Board may require. (6) The costs of an appeal are in the discretion of the Board and are to be either fixed by the Board or, on the order of the Board, assessed by the Registrar, the Deputy Registrar or an Assistant Registrar of the Supreme Court, or the registrar or a deputy registrar of the State Courts, in accordance with regulations made under section 50(10).[5/2014] [Act 33 of 2022 wef 21/08/2023] (7) Where the Comptroller is awarded costs of an appeal, the Comptroller is entitled to the Comptroller’s reasonable costs of the appeal, including a fee for any counsel or legal officer appearing on the Comptroller’s behalf in the appeal, and the amount of such costs are added to the tax charged (if any) and recoverable therewith. (8) The Board may, after hearing an appeal, confirm, vary or annul the decision of the Comptroller appealed against and make such order as it thinks fit. (9) [Deleted by Act 33 of 2022 wef 21/08/2023] (10) Every member of the Board, when and so long as he or she is acting as such, is deemed to be a public servant within the meaning of the Penal Code 1871 and enjoys the same judicial immunity as is enjoyed by a District Judge. (11) All proceedings in appeals to the Board under this Act are deemed to be judicial proceedings within the meaning of the Penal Code 1871. (12) Where, on appeal against a decision with respect to any of the matters mentioned in section 49(1)(j) —(a) it is found that the amount specified in the assessment is less than it ought to have been; and (b) the Board gives a direction specifying the correct amount, the assessment has effect as an assessment of the amount specified in the direction and that amount is deemed to have been notified to the appellant. (13) Regulations made under section 50(10) may provide for the conduct of proceedings before the Board through electronic communication, video conferencing, tele-conferencing or other electronic means, under specified circumstances.[Act 33 of 2022 wef 21/08/2023] (14) A member of the Board before whom proceedings are conducted in the manner described in subsection (13) in those specified circumstances is deemed to be present and sitting at those proceedings.[Act 33 of 2022 wef 21/08/2023]