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Section 4: Appeal to Tribunal

Revenue And Valuation Appeal Tribunal Act

consolidated text (as amended). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

4. Appeal to Tribunal (1) Subject to subsection (4), any person who is aggrieved by a determination— (a) of the Director-General under an enactment specified in Part I of the Schedule; R23A – 3 [Issue 5] Revenue and Valuation Appeal Tribunal Act (b) of the Registrar-General under an enactment specified in Part II of the Schedule; or (c) under the enactment specified in Part III of the Schedule, including the levying of any general rate under section 95 (6) of the Local Government Act, may, within 28 days of the date of the determination or such longer period as the Tribunal may determine, appeal to the Tribunal and lodge his appeal with the Clerk. (2) Any person lodging an appeal under this section shall forward a copy of his grounds of appeal to all parties to the appeal within the time specified in subsection (1). (3) (a) Where an appeal is lodged under this section, the Chairperson shall, subject to section 5 (4), refer the matter to a division for hearing and determination. (b) No ground other than a ground set out in the notice of appeal shall be considered at the hearing. (4) No appeal shall lie from— (a) a determination of the Director-General relating to the compounding of an offence under any enactment specified in Part I of the Schedule; or (b) a decision to refer a matter to the police in connection with the suspected commission of an offence under any enactment specified in Part I of the Schedule. (5) Subject to section 7 (3), the Tribunal shall have jurisdiction on penalty and surcharge, but not on interest chargeable, under the enactments referred to in the Schedule.

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