| 1. | For the purposes of hearing an appeal , the board is to consist of the chairman
就聆讯上诉而言，委员会须包括主席或副主席，负责主持聆讯，以及另外两名成员。 |
| 2. | For the purpose of hearing an appeal , the board is to consist of the chairman
就聆讯上诉而言，委员会须包括主席或副主席，负责主持委员会的会议，以及另外四名成员。 |
| 3. | An appellant shall attend the meeting of the board at which the appeal is heard in person or by an authorised representative
上诉人须亲自或由一名授权代表出席委员会聆讯上诉的会议。 |
| 4. | An appellant shall attend the meeting of the board at which the appeal is heard in person or by an authorised representative
上诉人须亲自或由一名授权代表出席委员会聆讯上诉的会议。 |
| 5. | Within 21 days after receipt of a notice of appeal from the director , the secretary shall appoint an appeal board to hear the appeal
环境运输及工务局局长接获机电工程署长转交的上诉通知书后，须于21天内委出上诉委员会聆讯上诉。 |
| 6. | After hearing the appeal , the board shall confirm , reduce , increase or annul the assessment appealed against or may remit the case to the commissioner for re - assessment
委员会在聆讯上诉后，须确认减少增加或取消上诉所针对的评税额，亦可将该个案连同委员会对该个案的意见发回局长处理。 |
| 7. | After hearing the appeal , the board may confirm , reduce , increase or annul the assessment appealed against or may remit the case to the commissioner with the opinion of the board
在聆讯上诉后，委员会可确认减少增加或取消上诉所针对的评税额，亦可将案件连同委员会的意见发回局长处理。 |
| 8. | After hearing the appeal , the board may confirm , reduce , increase or annul the assessment appealed against or may remit the case to the commissioner with the opinion of the board
在聆讯上诉后，委员会可确认、减少、增加或取消上诉所针对的评税额，亦可将案件连同委员会的意见发回局长处理。 |
| 9. | The commissioner has power to postpone payment and the high court or the district court hearing the appeal may also dispense with the payment of duty as a condition of the appeal on the ground of hardship to the appellant
遗产税署署长有权延迟缴税日期，而聆讯上诉的高等法院或地方法院亦可以上诉人的经济困难为理由，豁免缴付遗产税款作为上诉的条件。 |
| 10. | The abco ( ihh ) is a statutory appeal body to hear and determine appeals by appellants against decisions made by dfeh under section 128c ( 1 ) or section 128c ( 7 ) of the public health and municipal services ordinance ( cap
封闭令（对健康的即时危害）上诉委员会专责聆讯上诉人就食物环境?生署署长根据第132章128c ( 1 )条或128c ( 7 )条所作出的决定而提出的上诉，并作出裁决。 |
