Section 14: Transitional provisions

14. Transitional provisions (1) Notwithstanding section 13 (1) to (7) and (9) to (11), any hearing before the Assessment Review Committee which— (a) has started and is pending at the commencement of this Act, shall continue as if the enactments specified in those subsections were still in operation; or (b) has not started at the commencement of this Act, shall, on the commencement of this Act, be transferred to the Tribunal under this Act. (2) Notwithstanding section 13 (8), any hearing before the Valuation Tribunal which— (a) has started and is pending at the commencement of this Act, shall continue as if the enactment specified in that subsection were still in operation; or (b) has not started at the commencement of this Act, shall, on the commencement of this Act, be transferred to the Tribunal under this Act. (3) Every member or employee of the Assessment Review Committee under the repealed Part IV of the Mauritius Revenue Authority Act at the commencement of this Act shall, on the commencement of this Act, be entitled to be transferred to the Tribunal on terms and conditions, including accrued pension rights, which are not less favourable than those obtained by him before the commencement of this Act until the expiry of his contract or termination of his employment, as the case may be. (4) Where this Act does not make provision for any transition, the AttorneyGeneral may make such regulations as may be necessary for such transition.