The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993

Procedure at hearing

33.  At the hearing of an appeal—

(a) the committee shall decide the order in which the parties shall be heard and may consider submissions by parties as to that order before reaching its decision;

(b) a party may call and examine witnesses, give evidence on his own behalf, and cross-examine—

(i) any other party to the appeal who gives evidence; and

(ii) any witness called by another party;

(c) the committee may require any witness to give evidence on oath or affirmation and for that purpose there may be administered an oath or affirmation in due form; and

(d) any written statement (including an affidavit) admissible under section 2(1)(b) of the Civil Evidence (Scotland) Act 1988(1) may be received in evidence without being spoken to by a witness if—

(i) all parties to the appeal so agree; or

(ii) in the absence of such agreement, the committee at its discretion so decides.

(1)

1988 c. 32.