Cap. 372 Art. 35Appeal.

(1) Any person who, being aggrieved by an assessment made upon him, has failed to agree with the Commissioner in the manner provided in article 33(4) may enter within thirty days after the date of service upon him of notice of the refusal of the

Commissioner to amend the assessment as desired, an appeal against such assessment to the Administrative Review Tribunal.

(2) Every person appealing shall appear before the Tribunal either in person or by agent on the day and at the time fixed for the hearing of the appeal:

Provided always that if it be proved to the satisfaction of the Tribunal that owing to absence from Malta, sickness or other reasonable cause, any person is prevented from attending at the hearing of his appeal on the day and at the time fixed for that purpose, the Tribunal may postpone the hearing of such appeal for such reasonable time as it thinks necessary for the attendance of the appellant.

(3) The onus of proving that the assessment complained of is excessive shall be on the appellant.

(4) Subject to the provisions of sub-article (3), the Tribunal shall confirm, reduce, increase or annul the assessment or make such order thereon as to it may seem fit.

(5) No appeal shall lie from the decision of the Tribunal except on a question of law only.

(6) An appeal to the Tribunal made by a taxpayer or on his behalf cannot be withdrawn or discontinued except with the consent of the Commissioner.

(7) The Tribunal may order the correction of any arithmetical error incurred in any of its decisions on an application served on the other party and filed within ten days after the date of the decision.