background image
14.6. Appeal Procedures

Any person dissatisfied or aggrieved by an assessment may lodge an objection, in writing, to the Commissioner General within 60 days from the assessment.

Any person dissatisfied with the Commissioner General’s decision may, by notice in writing, appeal to the High Court or to the Board of Adjudicators within 60 days after receiving a notice of the decision. The appellant may appeal to the High Court against the decision of the Board of Adjudicators, which involves a question of law, including a mixed question of fact and law.

The appellant may also appeal to the ‘Court of Appeal’ against any decision of the High Court, which involves a question of law, including a mixed question of fact and law.