FISCAL APPEAL COURT ACT

Acts 6/1965, 25/1965, 34/1966 (s. 14), 36/1969 (s.8), 23/1974, 15/1981, 29/1981, 12/1986 (s.9), 24/1986,

17/1999, 22/2001 (s. 4), 12/2002 (s. 85), 14/2002 (s. 31)

ARRANGEMENT OF SECTIONS

PART I

PRELIMINARY

Section

1. Short title.

PART II

FISCAL APPEAL COURT

3. Establishment of Fiscal Appeal Court.
4. Procedure of Court.
5. Representation of parties.
6. Summoning and privileges of witnesses.
7. Witness failing to attend or refusing to be sworn or to give evidence.
8. Witness giving false evidence.
9. Contempt of Court.
11. Appeals from decisions of Court.

PART III APPEALSRELATING TOSTAMP DUTIES AND SALES TAX

12. Interpretation in Part III.
13. Appeals from decisions of Commissioner.
14. Suspension of tax on noting of appeal.
15. Burden of proof.
16. Adjustment of tax following decision.

PART IV

APPEALS RELATING TO CUSTOMS ANDEXCISE

17. Interpretation in Part IV.
18. Appeals from classifications of Commissioner.
19. Adjustment of duty following reference back by Court.

AN ACT to establish a court for the purpose of hearing and determining appeals against decisions made under certain Acts; to give persons the right to appeal against such decisions and to provide for the manner in which such persons may so appeal; and to provide for matters connected with the foregoing.

[Date of commencement: 9th April, 1965.]

PART I

PRELIMINARY

1    Short title

This Act may be cited as the Fiscal Appeal Court Act [Chapter 23:05].

                       2    Interpretation

In this Act—

“Court” means the Fiscal Appeal Court established by this Act; “rules” means rules of court made in terms of section four.

PART II

FISCAL APPEAL COURT

                       3    Establishment of Fiscal Appeal Court

• For the purpose of hearing and determining appeals in terms of this Act there is hereby established a court which shall be a court of record and shall be known as the Fiscal Appeal Court.
• The Court shall consist of a President, who shall be a person who is qualified in terms of subsection (3) and appointed as President of the Court in terms of subsection (1) of section 92 of the Constitution: Provided that, if no person has been so appointed, the President of the Court shall be—
• the person for the time being holding the office of President of the Special Court for Income Tax Appeals established in terms of section 64 of the Income Tax Act [Chapter 23:06]; or
• a judge or acting judge of the High Court appointed by the Chief Justice, after consultation with the Judicial Service Commission, if the person referred to in paragraph (a) is for any reason unable to serve as President of the Court.

(3) A person shall not be qualified for appointment in terms of subsection (2) unless—

• he is a former judge of the Supreme Court or the High Court; or
• he is qualified for appointment as a judge of the Supreme Court or the High Court.

(4) A person appointed in terms of subsection (2) may be appointed—

(a) from time to time to deal with any particular matter coming before the Court; or (b) fora particular period:

Provided that a judge or acting judge appointed by the Chief Justice in terms of paragraph (b) of the proviso to subsection (2) shall preside over the Court for such period as the Chief Justice may specify.

• Subject to subsection (2) of section 92 of the Constitution, the conditions of service of a President of the Court shall be as determined from time to time by the President.
• The Court shall sit at such times as may be fixed by the President of the Court and at such places as may be appointed by the Judge President of the High Court.
• Subject to the laws relating to the Public Service, the Minister responsible for finance shall assign to the service of the Court such persons employed in his Ministry as may be necessary for the proper functioning of the Court.

                       4    Procedure of Court

• The President of the Court shall make rules for regulating the procedure of the Court, which shall be as simple and informal as reasonably possible.