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Section 8: Appeal to Supreme Court

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.

8. Appeal to Supreme Court (1) (a) Any party who is dissatisfied with a decision of a division under section 7, as being erroneous in law, may appeal to the Supreme Court by way of case stated. [Issue 5] R23A – 6 Revised Laws of Mauritius (b) Any party wishing to appeal to the Supreme Court under paragraph (a) shall, within 21 days of the date of the decision of the Tribunal— (i) lodge with, or send by registered post to, the Clerk a written application requiring the Tribunal to state and sign a case for the opinion of the Supreme Court on the grounds specified in the application; and (ii) forward a copy of his application by registered post to the other party. (c) A case shall be deemed to have been stated if signed by the Chairperson or any Vice-chairperson. (2) An appeal under this section shall be prosecuted in the manner provided for in rules made under section 198 of the Courts Act. (3) Notwithstanding an appeal under this section, any amount to be paid or refunded shall be paid or refunded in accordance with the decision of the Tribunal, as the case may be.

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