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Section 7: Decision of 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.

7. Decision of Tribunal (1) On hearing an appeal, a division may confirm, amend or cancel a determination made by the Director-General or the Registrar-General, the levying of any general rate under section 95 (6), or a notification under section 98, of the Local Government Act, as appropriate. (2) A decision of a division shall be that of a majority of its members. (3) A decision under this section which is in respect of any amount of tax to be paid by the appellant shall not relieve him from his obligation to pay any interest provided for under any of the enactments referred to in the Schedule. (4) Subject to section 8, a decision of a division shall be final and binding on the parties. (5) (a) A division may make such order as to costs as it may consider appropriate. (b) An order made under paragraph (a) shall be deemed to be part of the decision of the Tribunal. (6) The Clerk shall give immediate notice of a decision made under this section to all the parties to the proceedings.

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