No. 21. Income Tax. 1967.

 (3) The onus of proving that the assessment complained
 of is excessive shall be on the appellant.
 (4) All appeals shall be heard in camera.
 Appeal. 68. (1) Where the appellant or the Comptroller disagrees
 with the decision of the Commissioners as being erroneous he
 may within thirty days of the decision lodge with the Commis-
 sioners a notice of appeal to a Judge of the High Court of the
 West Indies Associated States Supreme Court stating the
 ground of his objections.
 (2) Every person appealing shall attend before the
 Judge on the day and at the time fixed for the hearing of his
 appeal.
 (3) Either party to an appeal may be represented by
 counsel or solicitor at the hearing of such appeal.
 (4) Seven clear days' notice shall, unless rules made
 hereunder otherwise provide, be given to the respondent of
 the date fixed for the hearing of the appeal.
 (5) The onus of proving that the assessment complained
 of is excessive shall be on the appellant.
 (6) If the Judge is satisfied that the assessment is in-
 correct, he may reduce the amount of the assessment by the
 amount of the overcharge, or increase the amount of the as-
 sessment by the amount of the under charge, as the case may
 be.
 (7) Notice of the amount of tax payable under the as-
 sessment as determined by the Judge shall be served by the
 Comptroller on the individual.
 (8) All appeals shall be heard in camera, unless the
 Judge shall on application made by the person assessed, other-
 wise direct.
 (9) The costs of the appeal shall be in the discretion of
 the Judge hearing the appeal and shall be a sum fixed by the
 Judge.
 (10) The Chief Justice of the West Indies Associated
 States Supreme Court may make rules governing such appeals
 and providing for the method of tendering evidence and ap-
 pointing places for the hearing of such appeals and prescribing
 the procedure to be followed.
 Appeal to 69. The appellant or the Comptroller may appeal from
 Court of the judgment of a Judge of the High Court of the West Indies
 Appeal. Associated States Supreme Court to the Court of Appeal of the
 West Indies Associated States Supreme Court.