Appeals to Appeal Board
25G.—(1)  An appeal to the Appeal Board under section 25C(8) shall be lodged within 14 days after the receipt of the determination or direction of the Controller by the person aggrieved by the determination or direction, as the case may be.
(2)  Any person who has lodged an appeal to the Appeal Board under section 25C(8) shall provide such information as may be required by the Appeal Board, in such manner and within such period as may be specified by the Appeal Board.
(3)  An appeal under section 25C(8) shall not suspend the effect of the determination or direction to which the appeal relates unless the appeal is against the imposition, or the amount, of a financial penalty.
(4)  The Appeal Board shall determine an appeal under section 25C(8) as soon as reasonably practicable, having regard to the nature and complexity of the appeal.
(5)  The Appeal Board shall notify the person making an appeal under section 25C(8) of its decision in respect of his appeal and the reasons for its decision.
(6)  Without prejudice to the generality of subsection (5), the Appeal Board may —
(a)confirm, vary or reverse the determination or direction of the Controller appealed against; or
(b)direct the Controller to reconsider the determination or direction appealed against.
[Act 24 of 2012 wef 09/11/2012]