110 Appeals to TAC and conditions

(1) A taxable person liable to pay Land Use Charge may appeal to the Tax Appeal Committee.

(2) An appeal shall not lie unless:

(a) notice is given in the prescribed manner to the Board;

(b) the prescribed fee is paid to the Tax Appeal Committee;

(c) in the case of a person aggrieved with his property assessment:

(i) 50% of the amount of the assessed Land Use Charge being disputed is deposited directly into the designated State Government Account;

(ii) the appellant has produced to the Tax Appeal Committee the receipt for the payment of the amount from the bank and such receipt has been confirmed by the Commissioner for Finance as valid.