Article 88 Grounds of appeal
The grounds on which a determination, notice or penalty may be appealed are—
(a)
that it was based on an error of fact;
(b)
that it was wrong in law; or
(c)
that it was unreasonable.
The grounds on which a determination, notice or penalty may be appealed are—
that it was based on an error of fact;
that it was wrong in law; or
that it was unreasonable.