19. (a) If it is satisfied that the return of income filed under section 17 is correct and complete, income-tax shall be assessed on the basis of that return.

Assessment

(b) The Township Revenue officer may, if necessary, give notice to a person who has already filed a return of income or upon whom a notice has been served to file the return, to produce supporting evidence, accounts, and a list of property not included in the accounts. The person may also be required to attend for examination. The list of property mentioned in this sub-section may be prescribed by regulations. Provided that, the accounts relating to a period of more than three years prior to the income year shall not be called for examination.

(c) If the income can be correctly computed from supporting evidence produced by the assessee under sub-section (b), income-tax shall be assessed on the basis of that supporting evidence.

Provided that if the income cannot be correctly computed from the supporting evidence supplied by the assessee, income-tax shall be assessed after scrutinizing other supporting evidence required by the Township Revenue Officer.

(d) A person who fails to file the return of income under sub-section (a) of section 17 or under sub-section (b) of that section, or who fails to comply with the requirements of the notice given under sub-section (b) of this section shall be assessed by the Township Revenue Officer on the basis of available supporting evidence.

First Appeal

32. (a) If the assessee is not satisfied with any

order concerning him passed by the Township Revenue Office, he may appeal to the Region or State Revenue Office or Head of the Company Circle Tax Office in accordance with the regulation prescribed.

(b) The assessee shall present a memorandum of appeal within thirty days of the receipt of the notice of demand or of the order with which he is dissatisfied.

Provided that the Region or State Revenue Office or Head of the Company Circle Tax Office may admit the appeal after the expiry of thirty days if it is satisfied that there is sufficient cause for not presenting it within the thirty days.

(c) An assessee desiring to appeal has the right to present the appeal under this section only after he has complied with the following:-

(i) income-tax payable has been fully paid; or

(ii) application is made to the Committee delegated by the Union Government for this purpose and has complied with the decision of that Committee in respect of that tax;

(d) In disposing of the appeal, the Region or State Revenue Officer or Head of Company Circle Tax Office shall give the appellant an opportunity of being heard and may pass any order thereon as he thinks fit.

Provided that if an increase of income-tax is intended, the appellant shall be allowed an opportunity to show cause why it shall not be increased.

Second Appeal

33. (a) If the appellant assessee or the Township Revenue Officer is not satisfied with the order of the Region or State Revenue Office or Head of the Company Circle Tax Office, an appeal may be referred to the Revenue Appellate Tribunal within sixty days of the receipt of that order.

(b) The Revenue Appellate Tribunal may admit an appeal under this section after the expiry of sixty days referred to in sub-section (a) if it is satisfied that there was sufficient cause for not presenting it within that period.

(c) In an appeal under this section, the memorandum of appeal to the Revenue Appellate Tribunal shall be presented in accordance with the procedure laid down by that Committee. When the appeal is referred by an assessee, documentary proof for payment of kyats one thousand as a fee must be attached.

(d) The Revenue Appellate Tribunal, after giving the appellant and the respondent an opportunity of being heard, shall pass such orders thereon as it thinks fit regarding the appeal.

(e) Except as provided in section 34, the orders of the Revenue Appellate Tribunal passed in an appeal shall be final.

Explanation-The Revenue Appellate Tribunal appearing in this section and in succeeding sections means the Committee delegated by the Ministry of Finance and Revenue of the Union Government under section 7 to dispose of second appeals referred either by the assessee or the Township Revenue Officer who is dissatisfied with the order of the Region or State Revenue Officer or Head of the Company Circle Tax Office

Limitations

33A. The order of the Township Revenue Officer shall be final if the tax is up to 30,000 kyats ; the decision of the Region or State Revenue Officer or Head of Company Circle Tax Office shall be final if the tax is up to 100,000 kyats; and the decision of the Revenue Appellate Tribunal shall be final if the tax exceeds 10,000 kyats and if no question of law arises.

Reference for decision

34. (a) If there is any question of law arising from the order of the Revenue Appellate Tribunal, the assessee or the Region or State Revenue Officer or Head of Company Circle Tax Office may within sixty days after the receipt of the order of the Tribunal, propose to the Tribunal to refer the case to the Supreme Court.

(b) If the Revenue Appellate Tribunal for any reason refuses to draw up a statement of the case and refer it to the Supreme Court, the person whose proposal is rejected may apply to the Supreme Court within sixty days of the receipt of the rejection order to direct the Revenue Appellate Tribunal to draw up a statement of the case and refer the statement of case to the Supreme Court.

(c) If the Supreme Court accepts that there is question of law arising out of the case which requires decision, then the Supreme Court shall decide that question and it shall inform the Revenue Appellate Tribunal of its judgment .

(d) An appeal shall lie to the Supreme Court from an order passed by it under sub-section (c)

Revision

35. (a) The Revisional Committee may, within

three years from the date of the order passed by the Township Revenue Officer under this Law, call for the

records of proceedings on its own motion or on the application of the assessee, to revise that order. The Revisional Committee may make the necessary enquiry or may cause such enquiry to be made when the records of proceedings are received. An appropriate order may be passed at any time thereafter.

Provided that in passing the following orders, the assessee shall be given an opportunity of being heard:-

(i) an order increasing the amount of income-tax payable by the assessee;

(ii) an order reducing the amount of refund to be paid to the assessee;

(iii) an order setting aside the assessment made on the assessee.

(b) The Revisional Committee shall not revise any order under this section if:-

(i) an appeal lies to the Region or State Revenue Office or Head of the Company Circle Tax Office and the time allowed for presenting the appeal has not expired; or

(ii) the order is one where an appeal has been referred to the Region or State Revenue Office or Head of the Company Circle Tax Office.

(c) Application for revision by an assessee can only be made when he has complied with the provisions under sub-section (c) of section 32.

Explanation-The Revisional Committee mentioned in this section means a Committee delegated by the Union Government under section 7 to open revision proceedings and exercise revisional powers regarding the order passed by the Township Revenue Officer, in the following cases:-

(a) where the assessee being dissatisfied with the order of the Township Revenue Officer has applied for revision;

(b) where the Revisional Committee is of the opinion that action taken by the Township Revenue Officer is incorrect.

Distribution of copies

36. Copies of order passed under section 32, 33

and 35 shall be sent to the relevant assessee, the Township Revenue Officer, Region or State Revenue Office or Head of the Company Circle Tax Office, as the case may be.