INCOME TAX ACT 1967 (ACT 53)
PART VI - ASSESSMENTS AND APPEALS
Chapter 2 - Appeals




Section 102. Disposal of appeals.


(1) Subject to subsection (3), the Director General may send an appeal forward to the Special Commissioners at any time within the twelve-month period from the date of receipt of the notice of appeal or, if an extension under section 101(1B) has been granted, within the extended period and if he is of the opinion that there is no reasonable prospect of coming to an agreement with the appellant in accordance with subsection 102 (2) respect of the appeal and if subsection 101(3) and (4) are not applicable; and, where he sends an appeal forward under this subsection, he shall give the appellant written notice that he has done so.

[Am. Act 600: s.10]

(2) [Repealed by Act 600: s.10]

(3) No appeal shall be sent forward to the Special Commissioners if the Director General and the appellant have or are deemed to have come to an agreement in respect of it in accordance with subsection 101 (2), (3) or (4).

(4) Where an appeal is sent forward to the Special Commissioners pursuant to this section, the appeal shall be sent forward in the manner provided by Schedule 5 and that Schedule shall have effect for regulating the hearing and determination of the appeal and otherwise as provided therein.

(5) Where an appeal has been sent forward to the Special Commissioners pursuant to this section-


[Subs. Act A108: s.2]

(6) Where the Director General and the appellant come to an agreement under paragraph (5)(a), the Director General shall and the appellant may, send a true copy of the agreement to the Special Commissioners.


[Subs. Act A108: s.2]

(7) Where the Special Commissioners are satisfied that the Director General and the appellant have come to an agreement under paragraph (5)(a) with regard to the assessment to which an appeal relates-

[Subs. Act A108: s.2]

(8) Where the Special Commissioners are satisfied that the appellant has withdrawn his appeal under paragraph (5)(b)-


[Subs. Act A108: s.2]

(9) In this section "appeal" means an appeal against an assessment.

[Subs. Act A108: s.2]

Related reading:
[Act 600: s.10; Act A108: s.2]


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