Disputes as to computation of duty
15(1)Without prejudice to paragraph 14 above, if any dispute arises between the Commissioners and a bingo-promoter as to the amount taken by him or on his behalf, on a particular occasion, as payment by players for cards, or as to the value of any prize, then—
(a)the Commissioners shall by notice in writing to the bingo promoter specify what in their opinion the amount or value is ; and
(b)the amount of duty chargeable to, and recoverable from, the promoter shall be computed in accordance with that opinion.
(2)If the promoter disputes the Commissioners' opinion as to the said amount or value, he may at any time within three months of the date of the notice, and subject to his having paid the full amount of duty which in accordance with that opinion (as stated in the notice) is due from him, apply to the High Court or, in Scotland, the Court of Session for a declaration as to what the said amount or value is.
(3)If on an application under sub-paragraph (2) above the court makes a declaration specifying a different amount or value from that specified in the Commissioners' notice, then—
(a)the notice shall be amended accordingly ;
(b)any amount by which duty is found to have been overpaid shall be repaid by the Commissioners together with interest thereon from the date of overpayment at such rate as the court may determine ;
(c)any amount by which duty is found to have been underpaid shall be recoverable as duty properly due.