No. 21. Income Tax. 1967.


in the return or statement made by him for the purposes of the
assessment, he may, at any time not later that six years after
the end of the year of assessment, apply in writing to the Comp-
troller for relief:
 Provided that no relief shall be given under this section in
respect of an error or mistake as to the basis on which the
liability of the applicant ought to have been computed where
the return or statement was in fact made on the basis or in
accordance with the practice generally prevailing at the time
when the return or statement was made:
 And further provided that no relief under this section
shall be given for any year of assessment earlier than the year,
1963.
 PART X.
 OBJECTIONS AND APPEALS.
 66. (1) If any person disputes the, assessment made by Objections and
the Comptroller he may apply within twenty-one days of the appeals.
date of the service of the notice of assessment to the Comp-
troller by notice of appeal in writing to have the assessment de-
termined by the Commissioners. Such application shall state
precisely the grounds of his objection to the assessment.
 (2) On receipt of a notice of appeal the Comptroller or
the Commissioners may require the person concerned to fur-
nish such particulars as he or they may deem necessary with
respect to the income of the person assessed and to produce
all books or other documents in his custody or under his control
relating to such income and may summon any person who they
think is able to give evidence respecting the assessment, to
attend before them, and may examine such person (except the
clerk, agent, servant or other person confidentially employed
in the affairs of the person to be charged) on oath or otherwise.
 (3) When the appellant agrees with the Comptroller or
when in the absence of agreement the appeal is determined by
the Commissioners the entry in the assessment list shall be
amended as necessary and such assessment shall stand as the
amount assessed and charged.
 67. (1) Every person appealing shall attend before the Procedure
Commissioners in person at the time fixed for the hearing of at appeals.
the appeal unless he is non-resident in the Colony at the time or
is prevented from so appearing by reason of illness or other
cause shown to the satisfaction of the Commissioners.
 (2) Either party to an appeal may be represented by
counsel, a solicitor or other agent.