Section 46. Extension of time for appeal. (ZAKAT AND FITRAH ENACTMENT 1993

ENACTMENT NO. 6 OF 1993
ZAKAT AND FITRAH ENACTMENT 1993

PART VI - ASSESSMENT AND APPEAL
Chapter 2 - Appeal

Section 46. Extension of time for appeal.

(1) A person seeking to appeal against an assessment may at any time make to the Secretary a written application in the prescribed form for an extension of the period within which notice of appeal against the assessment may be given under section 45(1).

(2) On receipt of an application under subsection (1), the Secretary –

(a)

if he is satisfied that for any reasonable cause the applicant was prevented from giving notice of appeal within the appropriate period provided by section 45(1), shall extend that period as he thinks proper in the circumstances and give written notice of the extension to the applicant; and

(b) if he is not so satisfied, shall forward the application to the Secretary to the Special Commissioners, together with a statement of the reasons for his dissatisfaction and his address for the purpose of this application.

(3) Where the Secretary forwards an application and statement pursuant to subsection (2)(b), he shall inform the applicant in writing that he has done so and shall furnish the applicant with a copy of the statement; and the applicant may, within twenty-one days of receiving the information and the copy, forward to the Secretary to the Special Commissioner written representations as to the application and the statement.

(4) Any application and statement forwarded pursuant to subsection (2)(b) and any representations forwarded pursuant to subsection (3) shall be brought by the Secretary to the Special Commissioners to the attention of one of the Special Commissioners, who shall decide whether or not to extend, as he thinks proper in the circumstances, the period within which the notice of appeal may be given.

(5) The decision of the Special Commissioner refusing an application or granting an extension under subsection (4) shall be notified in writing by the Secretary to the Special Commissioners to the applicant and the Secretary and the decision shall be final.