Appeal deemed to be withdrawn
24.  An appeal shall, subject to section 23(3), be deemed to have been withdrawn if —
(a)the deposit required under section 23(1)(b) is not deposited or authorised to be deposited, within the time specified, with the Accountant-General; or
(b)the petition of appeal is not lodged, by the person permitted by section 23 to do so, within the time prescribed by section 23(1)(c).
[Act 26 of 2014 wef 29/09/2014]