URBAN COUNCILS ACT Chapter 29:15 (d) fails to answer fully and satisfactorily to the best of his knowledge and belief any questions lawfully put to him or knowingly makes a false answer to any question put to him; or (e) fails without sufficient cause to produce any book, document or thing in his possession or custody or under his control when lawfully required to do so; shall be guilty of an offence and liable to a fine not exceeding level four or to imprisonment for a period not exceeding three months or to both such fine and such imprisonment. [Subsection amended by s. 4 of Act 22/2001.] 258 Record of proceedings of valuation board (1) The clerk of the valuation board shall keep a record of all proceedings of the valuation board and all evidence submitted to it, together with details of all decisions and the reasons leading thereto. (2) Any person shall have the right to examine, without charge, the record kept in terms of subsection (1). 259 Order as to costs (1) The valuation board may make an order as to costs if, in its opinion, any objection, whether withdrawn or not, is, or the grounds thereof are, unreasonable or frivolous. (2) Any costs awarded in terms of subsection (1) shall be taxed by the clerk of the valuation board acting in accordance with the directions of the president of the valuation board and may be recovered by action in a competent court. (3) Any decision of the clerk of the valuation board in terms of subsection (2) shall be reviewed by the president of the valuation board if so requested by the person to whom or against whom the costs have been awarded. 260 Decisions of valuation board to be final Any decision of the valuation board, shall, subject to section two hundred and sixty-one, be final. 261 Application to Supreme Court on point of law (1) Any question of law arising in the case of proceedings before the valuation board may, at the request of any party to the proceedings, be referred by the valuation board to the Supreme Court for decision, whether before or after the valuation board has given its decision in the proceedings: Provided that a question shall not be referred to the Supreme Court in terms of this subsection in pursuance of a request made after the date on which the valuation board gave its decision unless the request is made within thirty days thereof. (2) If the valuation board, after giving its decision in any proceedings, refuses any request to refer a question of law to the Supreme Court, the party by whom the request was made may, within thirty days of the giving of that decision, apply to the Supreme Court for an order directing the valuation board to refer the question to that court. (3) On any reference to the Supreme Court under this section with respect to any proceedings before the valuation board and on any application under subsection (2), every party to the proceedings before the valuation board shall be entitled to appear and to be heard. (4) Where, after the valuation board has given its decision in any proceedings, the valuation board refers to the Supreme Court under this section a question of law which arose in the course of the proceedings and the Supreme Court decides that the question was erroneously determined by the valuation board— (a) the valuation board shall, if it considers it necessary to do so for the purpose of giving effect to the decision of the Supreme Court, give to the parties to the proceedings a further opportunity of presenting their cases; and (b) the valuation board shall reconsider the matter in dispute in conformity with the decision of the Supreme Court; and (c) if on such reconsideration it appears to the valuation board to be appropriate to do so, the valuation board shall make such order revoking or modifying any order previously made 103