Where the Commissioners require the production of further
evidence in connection with an appeal, but, without issuing a
formal notice for information, wish to impose a time limit for its
production by the appellant, the following is considered to be an
appropriate form of order
`Appeal adjourned: [information] to be furnished within .....
days from this date. If such information is not furnished within
the time stated the assessment (amendment) will (may) be
confirmed.'
An order in this form, while not effective as a final
determination of the appeal, should normally lead to production of
the information and enable the liability to be agreed without a
further hearing by the Commissioners.
If, however, the information is not produced within the
specified time, the assessment cannot be treated as confirmed. The
adjourned appeal must be listed for further hearing and determined
by the Commissioners. Similar action should be taken in cases in
which the form of order is `Confirmed unless [information] supplied
within ... days', or in other terms which imply a contingent
determination of the appeal.
