Third Schedule., The Income Tax (Deductions Citation

Any scheme or fund constituted by statutory enactment of any Government which provides benefits similar to those provided by any fund capable of being approved under the First or the Second Schedule. INCOME TAX APPEALS RULES. These rules are pnnted in the volume containing the Supreme Court Rules and all other Rules of Court. THE INCOME TAX (BOARD OF COMMISSIONERS) RULES made by the Governor under section 65. Citation. 1.. These rules may be cited as the Income Tax (Board of Commissioners) Rules. 2. Definitions. In these rules- " accountant " means any person practising accountancy and employed by an appellant in that capacity; Board of Commissioners [Cap. 273 " appellant " means a person appealing to the Board under the provisions of sub-section (1) of section 65 of the Income • Tax Ordinance (hereinafter referred to as " the Ordinance "); " the Board " means the Board of Commissioners appointed Cap. 273. under the pro-visions of sub-section (1) of section 65 of the Ordinance; " Commissioner " bears the same meaning as is assigned to it in section 2 of the Ordinance; " the secretary " means the secretary to the Board appointed under the provisions of sub-section (4) of section 65 of the Ordinance; " solicitor " means a person for the time being authorised by and according to law to appear and act as a barrister and solicitor of the Supreme Court. 3. In all proceedings before the Board the appellant may be represented by a solicitor or an accountant and the Commissioner may be represented by a solicitor. Parties may be represented. 4. (1) Within thirty days from the date of serviceupon the Filingdof f Commissioner of the notice of appeal given under the provisions ~~~~~1. 8 0 of sub-section (6) of section 65 of the Ordinance, the appellant shall file one copy of his grounds of appeal with the secretary and shall attach to the grounds of appeal a copy of the assessment appealed against. (2) The grounds of appeal shall be signed by the appellant, his accountant or his solicitor, and shall contain a concise statement of the facts and of any points of law upon which the appellant intends to rely in support of his appeal. The grounds of appeal shall show clearly the income on which the appellant claims he should have been assessed. (3) The grounds of appeal shall contain an address for service within the City of Freetown. If no address for service is given, the grounds of appeal shall not be accepted for filing . .5. Upon the filing of grounds of appeal, the secretary shall endorse thereon the date of such filing and the appeal shall be entered in a register of Income Tax Appeals to be kept for that purpose by the secretary.. Entry of appeal. 6. The secretary shall cause a ·copy of the grounds of appeal Service on Commisto be served upon the Commissioner. sioner. S.L.-VoL. VIII-30* 2I44 Reply. Notice of hearing. Method of making applications. Appeal out of time. Modes of service of notice. 7. (I) Within fifteen days of the service on him of the grounds of appeal, the Commissioner shall file with the secretary his reply . (2) The secretary shall cau"se a copy of the reply of the Commissioner to be served· upon the appellant at least fifteen days before the date fixed for the hearing of the appeal. 8. The secretary shall give fifteen days' notice in writing to the parties of the date fixed for the hearing of the appeal.