Section 67

Except as provided in this section, the decision of the Board is final.

In any case in which the amount of tax payable as determined by the Board (excluding the amount of any costs awarded) exceeds $3,000, the appellant or the Collector may appeal to the High Court from the decision of the Board on any question of law or of mixed law and fact.

The appeal shall be filed within 30 days of the receipt of the decision of the Board:

Provided that, notwithstanding the lapse of such period of 30 days, the appellant may appeal against the assessment if he shows to the satisfaction of the High Court that, owing to absence from Brunei Darussalam, sickness or other reasonable cause, he was prevented from giving notice of appeal within such period, and that there has been no unreasonable delay on his part.

The procedure governing such appeals to the High Court shall be the same as for appeals to the High Court in civil suits.

Notwithstanding anything contained in section 70, if in any particular case the High Court, from information given at the hearing of the appeal, is of the opinion that the tax may not be recovered, the High Court may, on application being made by or on behalf of the Collector, require the appellant to furnish within such time as may be specified security for the

Income Tax

B.L.R.O. 1/2024 111

payment of the tax and if such security is not given within the time specified, the tax assessed shall become payable and recoverable forthwith.

The High Court shall hear and determine any such appeal and may confirm, reduce, increase or annul the assessment determined by the

Board and make such further or other order on such appeal, whether as to costs or otherwise, as the High Court may think fit.

A notice of the amount of tax payable under the assessment as determined on appeal shall be served by the Collector on the taxpayer concerned as a party in the appeal either personally, electronically or by registered post.

All appeals shall be heard in camera, unless the High Court shall, on the application of the taxpayer concerned as a party in the appeal, otherwise direct:

Provided that where, in the opinion of the Chief Justice, any appeal heard in camera should be reported, he may authorise the publication of the facts of the case, the arguments and the decision without disclosing the name of the taxpayer concerned.

There shall be such further right of appeal from decisions of the High Court under this section as exists in the case of decisions made by that Court in the exercise of its original civil jurisdiction.