—(1) For the purpose of hearing appeals from the decisions of the Chief Assessor of which notice has been given under section 20A, or of the Comptroller of which notice has been given under section 22 or 38, in the manner provided in this Act, there shall be a Valuation Review Board consisting of not more than 15 members appointed from time to time by the Minister.
[25/63; 24/73; 4/87; 46/96; 33/2002; 59/2004]
(2) No person shall be eligible to be appointed or to remain a member of the Board who —
is a Member of Parliament;
is an undischarged bankrupt;
has been sentenced to imprisonment for a term exceeding 6 months and has not suffered such punishment or received a free pardon; or
is mentally disordered and incapable of managing himself or his affairs.
(3) The members of the Board shall hold office for such period as may be determined by the Minister and shall be eligible for re-appointment.
(4) The Minister may at any time remove any member of the Board from office without assigning any reason.
(5) The Minister may appoint from amongst the members of the Board —
a Chairman of the Board; and
such number of Deputy Chairmen of the Board as the Minister thinks fit.
(6) The office of a member of the Board shall become vacant —
on the death of the member;
if the member becomes disqualified to remain a member of the Board;
if the member is adjudicated a bankrupt; or
if the member resigns his office and the resignation has been accepted by the Minister.
(7) On the death, disqualification, bankruptcy, resignation or revocation of the appointment of the Chairman, any Deputy Chairman or any member of the Board, the Minister may appoint a new Chairman, Deputy Chairman or member, as the case may be, who shall hold office for so long as the Chairman, Deputy Chairman or member in whose place he is appointed would have held office.
(8) Every member of the Board shall be deemed to be a public servant within the meaning of the Penal Code (Cap. 224).