Hong Kong Ordinances

BETTING DUTY ORDINANCE - SECT 6ZI

Determination of appeals

(1) The jurisdiction of the Appeal Board in determining an appeal shall be
exercised by—

   (a)  the Chairperson of the Board; and

   (b)  not less than 2 members of the Board as the Chairperson may designate
        for the appeal.

(2) Questions before the Board shall be determined by the majority of the
persons hearing the appeal, and in the event of an equality of votes the
Chairperson shall have a casting vote.

(3) Hearing of an appeal shall be held in public unless the Chairperson
decides that the hearing shall be held in private.

(4) Subject to this Part, the Chairperson may decide on any matter of practice
or procedure relating to the hearing of appeals.

(5) In determining an appeal, the Board may—

   (a)  receive evidence on oath;

   (b)  admit or take into account any statement, document, information or
        matter whether or not it would be admissible as evidence in a court of
        law; and

   (c)  by notice in writing, summon any person to appear before it to produce
        any document or to give evidence.

(6) If a notice is given under subsection (5)(c) to a person, and the person
fails to, without reasonable excuse—

   (a)  comply with the notice; or

   (b)  answer truthfully and completely a question put to him by the Board,
        the person commits an offence and is liable to a fine at level 3.

(7) The Board shall determine the appeal by reversing, varying or confirming
the decision that is appealed against. The determination is final. (Part 3
added 29 of 2003 s. 14)