Hearing of Appeal

The Registrar fixes a time and place for the hearing of the appeal and gives at least 14 days’ notice to the parties.

Parties attend hearing either in person or by a lawyer. See section 25(2).

The decision of the Board shall be final except that where the award as determined by the Board (excluding the amount of any costs awarded) exceeds $5000. The Appellant or the Collector may appeal to the Court of Appeal upon any question of law. See section 29(1) and section 29(2).