s 33 Powers of Board
33.—(1) The Board, after hearing an appeal, may —(a) in the case of an appeal made under section 20A, dismiss the appeal or direct that such amendments as it thinks proper be made to the Valuation List for the year in respect of which the appeal was made and for the ensuing years; and (b) in the case of an appeal made under section 22, confirm, vary or rescind the decision of the Comptroller.[38/2017] (2) The costs of an appeal to the Board under this Act are in the discretion of the Board and are to either be fixed by the Board or, on the order of the Board, be assessed by the Registrar, Deputy Registrar or an Assistant Registrar of the Supreme Court or the State Courts in accordance with the regulations made under section 72(1).[5/2014] [Act 31 of 2022 wef 01/11/2022] (3) Where the Board awards costs against an appellant, such costs are to be added to any tax payable by the appellant and are recoverable as if the costs were part of the tax payable in respect of the property. (4) Where under subsection (1) the Board directs such amendments as it thinks proper to be made to the Valuation List and the tax in respect of the property concerned is less than the amount paid by the appellant to account of tax in respect of that property, the Board may order the Comptroller to pay interest, from the date the decision of the Board is first pronounced, at such rate as may be prescribed on the difference between the amount paid to account of tax and the tax payable in respect of that property.[23/2010]