Cap. 372 Art. 36Certain provisions to be followed in the hearing of appeals.

The following provisions shall have effect for the purposes of any appeal made under article 35:

(a) the Tribunal shall summarily reject any appeal before it for any year of assessment and confirm the assessment complained of unless proof is prima facie brought before it that, by the date on which the appeal was entered, appellant had filed under articles 10 and 11 a return of his income chargeable for the said year of assessment;

(b) notwithstanding the provisions of article 34(7), where the assessment complained of has been raised by the Commissioner in accordance with the provisions of article 30(1)(b) or (2) or (3), or of article 31(5), no evidence shall be considered by the Tribunal as sufficient to warrant any change in the assessment concerning that income if the person appealing against the Commissioner’s decision has failed to provide without any reasonable excuse the records, documents, accounts and electronic data in accordance with the proviso to article 31(5);

(c) the Commissioner may at any time during the hearing of an appeal require a declaration by the Tribunal as to whether the appeal should be rejected and the assessment complained of confirmed in accordance with the provisions of paragraph (a) or (b).