32.—(1) On receipt of the report submitted by the Chief Assessor or the Comptroller pursuant to section 31, the clerk shall, as soon as may be thereafter, appoint a time and place for the hearing of the appeal and shall give 14 days’ notice thereof both to the appellant and the Chief Assessor or the Comptroller, as the case may be.
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(2) The appellant or an agent authorised by him in writing and the Chief Assessor or his representative, or the Comptroller or his representative, as the case may be, shall attend at such times and places as may be appointed for the hearing of the appeal.
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(3) Where it is proved to the satisfaction of the Board that, owing to absence from Singapore, sickness or other reasonable cause, any person is prevented from so attending, the Board may postpone the hearing of the appeal for such reasonable time as it thinks necessary.
(4) Upon such day or days as are appointed pursuant to subsection (1), the Board shall hear such representations as may then be made and record the evidence given both by the appellant or his authorised agent and by the Chief Assessor or his representative, or the Comptroller or his representative, as the case may be, at such hearing.