Section 5: Proceedings of Tribunal

5. Proceedings of Tribunal (1) A division shall conduct its proceedings in accordance with this section and rules made under section 12. (2) (a) A division shall sit at such time and place as the Chairperson may determine. (b) Where a division adjourns its proceedings, it shall resume the proceedings at such place and time as the Chairperson may determine. (3) A division may, of its own motion or on a motion made by a party, sit in camera where it considers that— (a) publicity would prejudice the interests of justice; or (b) it is necessary or expedient to do so for the protection of the privacy of any person concerned in the proceedings. (4) Where the Chairperson, a Vice-chairperson, a member, the Clerk or a public officer designated under section 3 (8) (b), his relative or associate has a personal or direct interest in any matter which is the subject of proceedings before the Tribunal, that person shall not take part in those proceedings. [Issue 5] R23A – 4 Revised Laws of Mauritius (5) At the hearing of an appeal, a party may be represented by counsel or attorney, or by such other representative as may be authorised by the Chairperson. (6) A division may— (a) make such order requiring the attendance of a person or the production of any article, record or document as it thinks necessary or expedient for the disposal of the appeal; and (b) take evidence on oath and, for that purpose, administer an oath. (7) A division shall, in relation to an appeal— (a) fix the appeal for preliminary hearing within 120 days from the date the appeal was lodged; (b) avoid formality in its proceedings; (c) make a determination not later than 45 days after the close of the hearing of the appeal, save in exceptional circumstances and with the consent of all parties; and (d) endeavour to complete all proceedings and make its decision within 12 months of the lodging of the appeal. (8) Where it appears to a division, upon consideration of the grounds of appeal and the statement of case of an appellant and the reply of a respondent, that an appeal is frivolous or vexatious, it may dismiss the appeal without oral hearing. (9) (a) Where, before the hearing of an appeal, the parties jointly state in writing to the Chairperson that they are willing to settle the dispute by way of mediation, the Chairperson may refer the matter to a mediation panel. (b) A mediation panel shall consist of the Chairperson or a Vicechairperson and, where the Chairperson or the Vice-chairperson so considers appropriate, another member. (c) The proceedings before a mediation panel shall be conducted in accordance with rules made under section 12. (d) Where an agreement is reached by the parties before a mediation panel, the agreement shall be— (i) set down in writing and signed by the parties or their representatives; (ii) final, conclusive and binding on the parties; and (iii) considered to be a decision of the Tribunal. (e) Where an amount agreed upon under paragraph (d), or any part of such amount, is not paid in accordance with the agreement, the amount shall be recovered in the manner provided for in the relevant enactment referred to in the Schedule. (f) Where no agreement is reached within a period of 90 days from the date an appeal is referred to a mediation panel under paragraph (a), the appeal shall be referred back to the Chairperson to be dealt with in accordance with section 4 (3). R23A – 5 [Issue 5] Revenue and Valuation Appeal Tribunal Act (10) Where a party to an appeal ount, is not paid in accordance with the agreement, the amount shall be recovered in the manner provided for in the relevant enactment referred to in the Schedule. (f) Where no agreement is reached within a period of 90 days from the date an appeal is referred to a mediation panel under paragraph (a), the appeal shall be referred back to the Chairperson to be dealt with in accordance with section 4 (3). R23A – 5 [Issue 5] Revenue and Valuation Appeal Tribunal Act (10) Where a party to an appeal intends to rely on a document or other evidence not disclosed for the purpose of a determination, a division shall not admit that document or evidence unless the party shows cause why it was not disclosed at the material time.