Section 3: Establishment of Tribunal

3. Establishment of Tribunal (1) There is established for the purposes of this Act a Tribunal which shall be known as the Revenue and Valuation Appeal Tribunal. (2) The Tribunal shall consist of— (a) a Chairperson, who shall be a barrister of not less than 10 years’ standing, appointed by the Public Service Commission; (b) one or more Vice-chairpersons, who shall be a barrister or barristers of not less than 5 years’ standing, appointed by the Public Service Commission; and (c) such other members, not being more than 10 in number, as may be appointed by the Attorney-General to serve on the Tribunal, being persons having experience in accountancy, economics, valuation, taxation, law or business administration, but who are not— (i) members, officers or employees of the Authority; (ii) public officers of the Ministry responsible for the subject of finance; (iii) members, chief executives or officers of a local authority; or (iv) members of, or candidates for election to, the Assembly, the Rodrigues Regional Assembly or a local authority, or persons otherwise actively engaged in politics. (3) The Chairperson and a Vice-chairperson may be called upon by the Public Service Commission to act as Chairperson or Vice-chairperson of any tribunal established under any other enactment. (4) The members referred to in subsection (2) (c) shall be— (a) appointed by the Attorney-General, on a full-time basis or an ad hoc basis and for such period as he considers necessary; [Issue 5] R23A – 2 Revised Laws of Mauritius (b) paid an all-inclusive allowance, subject to the approval of the Minister to whom responsibility for the subject of finance is assigned; and (c) under the administrative control of the Chairperson. (5) Before making an appointment under subsection (2) (c), the AttorneyGeneral shall consult the Minister to whom responsibility for the subject of finance is assigned and may consult such other person as he considers appropriate. (6) Where the subject matter of an appeal involves a technical matter, the expertise for which does not lie within the Tribunal, the Attorney-General may, on the recommendation of the Chairperson, enlist the services of a suitable expert in the field to act as a member and to advise the Tribunal on an ad hoc basis and for such period as the Attorney-General considers necessary. (7) (a) The Tribunal shall sit in one or more divisions. (b) A division shall consist of the Chairperson or a Vice-chairperson, and 2 or more other members selected by the Chairperson. (c) A decision of a division shall be considered to be the decision of the Tribunal. (8) (a) There shall be a Clerk to the Tribunal who shall be appointed by the Public Service Commission and who shall be responsible for— (i) keeping a record of the proceedings of the Tribunal; (ii) keeping in safe custody the papers and documents of the Tribunal; (iii) issuing summonses and recording statements of witnesses called before the Tribunal; (iv) arranging for such administrative and secretarial or other assistance as the Tribunal may require; and (v) performing such other duties as the Tribunal may require. (b) The Secretary to Cabinet and Head of the Civil Service may, at the request of the Chairperson, designate such public officers as may be necessary to enable the Tribunal to discharge its functions under this Act. (c) The Clerk and public officers referred to in this subsection shall be under the administrative control of the Chairperson. (9) For the proper disch e and secretarial or other assistance as the Tribunal may require; and (v) performing such other duties as the Tribunal may require. (b) The Secretary to Cabinet and Head of the Civil Service may, at the request of the Chairperson, designate such public officers as may be necessary to enable the Tribunal to discharge its functions under this Act. (c) The Clerk and public officers referred to in this subsection shall be under the administrative control of the Chairperson. (9) For the proper discharge of the functions of the Tribunal, the Master and Registrar may, after consultation with the Chairperson, designate such number of ushers as are required for that purpose.