(1) Any person (hereinafter referred to as “the appellant”) who is aggrieved by a decision of the Comptroller may, by notice of appeal, appeal to the appeal commissioners.
(2) A notice of appeal, a copy of which shall be lodged with the Comptroller, shall be made in writing and shall be lodged with the secretary to the appeal commissioners within 30 days of the date of service of—
(a) the Comptroller's decision on the objection; or
(b) the Comptroller's determination in relation to any other matter from which an appeal may be made,
or within such further time as the appeal commissioners may for good cause allow.
(Substituted by Act 30 of 2001)