Section 67A

In any case in which the amount of tax payable as determined by the High Court (excluding the amount of any costs awarded)

exceeds $5,000, the appellant or the Collector may appeal to the

Court of Appeal from the decision of the High Court on any question of law or of mixed law and fact.

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

Income Tax 112