7. Right to appeal to the Commission against the decision given under any law specified in the Schedule

Commission in accordance with the provisions hereinafter set out:

Provided that, every person who wishes to appeal to the Commission as provided for above, shall, at the time of making the appeal, be required to pay into a special account which shall be opened and operated by the

Commission for such purpose, an amount as is equivalent to twenty-five per centum of the sum as assessed by the

Commissioner-General as being payable by such person as tax under any of the said enactments and which assessment is the subject of the appeal, or a bank guarantee for the equivalent amount.

Schedule to this Act, shall notify the Commission within thirty days of the determination being communicated to him under the respective laws, of the fact that he intends to prefer an appeal to the Commission against such determination.

He shall state all relevant details of the determination in such notification including the name and address of his authorized representative, if any.

Commission in accordance with the provisions of subsection (2) that he intends to prefer an appeal to the Commission against such determination, the Commission shall forward a copy of such notification to the Commissioner-General and require him to transmit in writing, to the Commission and the aggrieved party and his authorized representative, within thirty days of receipt of the notification, his reasons for the determination against which such person seeks to appeal.