An election to have an appeal etc heard by the Special Commissioners must be disregarded if either
The aim of this part of the legislation was to remove
jurisdiction on pre-SA delay appeals from the Special
Commissioners, where that has been requested, to the General
Commissioners. This legislation is now seldom used but it may be
useful to invoke it in exceptional circumstances.
Note. There is no appeal against the decision of
the General Commissioners to make a direction, but they must revoke
their direction if later they are satisfied that the appellant has
arguments to present, or evidence to put forward on the merits of
the appeal. The appeal may therefore be heard at a later stage by
the Special Commissioners.