ACT No. XXXVI or 1988 AN ACT fimh~' 10 um~nd Ilr~ Dmy on DO{'ljm~nlJ An. 1981.

I aSSC nl.

r "'UL X U FN.UI

At ling Prtsidcnl

blh I)ccember 1988

ACT No. XXXVI or 1988

AN ACT fimh~' 10 um~nd Ilr~ Dmy on DO{'ljm~nlJ An. 1981.

BE IT ENACfE D by Ihe Presiden!. by and wilh tht advise :and

oonscnt of the ~I o usc of Represen,ali\·cs. in Ihis presclll Parliament

lIl!iscmbled. and by the au thority of Ihe same. as follows:-

This Atl may be cited 3!i lhe Out)' on DorumcnlS

(I)

(Amendment) Ad. 1988. and ~ha ll be read and const rued as onc with

the Duty on Documents Act. 1981. h erein~f' e r referred 10 ~s "the

prineip~1 Ac,".

This ACI shall come ;nlo force on suth dale as Iht

(2 )

Ministe r responsible for financc may appoint by nGlite in the Gazelle.

and differen. dales may be appointed for differcnl provisions of .his

Ad .

Section 2 of Ihe principal ACI shall Dc amcnded as follows

(a) immedialely before the defi nilion of Mbody of pcrsonsM

.hcre shall be inserted Ihe following new defi ni.ion

MM Board- means the Board of Special Commissioners for

DUlyon Documents . appointed unde r scction 660fthis Ad; M;

and

(b) Mler Ihe definition of "signature" the re shull be insencd

the following new definition

.. ··Special Commissione r"' means 3 member of the POHrd

appoinlcd undtr section 660f Ihis Ad ;M.

J. Fo r SC"clion 10 of Ihc principal ACI Ihere sh:lll be substiluted

the fo llowing

IU, ( I) Where in the opinion of the Commiss ioner

the value exp res~ed or dec lared in a docum c11I o th e r than 11

document to which section 53 of thi s Act refers. is lower than

the real value :at the time of tho:- e xecutio n of thc document. hc

shall proceed 10 determin e by orde r in writing the amount of

the duty chargeable and shall ra ise an assessmelll accord-

ingly.

(2) Whcrc

th e

value

assessed

by the

Commission e r as aforesaid e xeecds the va luc expressed or

declared in the documerll by more than one-founh of the

value assesse d by th e Commissioner. Ihe person liable 10

pay dUly sha ll. in addition 10 the du ty charge able as in

subscrtion (I) of this set'tion . pay by way of penal ty. an

additional sum. equivale nt to the amount of dut y calculated

on the IOtul value assessed by the Commissione r as

afo resaid." .

In section 24 of the principal Act. for the wo rds ··a ny penalt y A"",<><Im.", of

in curred under thi s Act·' the re shall be substi tuted the wo rds ··any ><'C,.,. :< u/ , ...

additional d ut y or any penal ty incurred und .. r thi s Act".

In secti on 50 of th e princi pal Act

(a) immediat ely before th e pro vi so thereto the re shall be

add ed the following

··Provided th at t he li ability of the notary publishing such

deed shall be limi ted 10 the duty chargeabl e on s uch tran sfer

c-sta blished o n the basis of th e value declared in the deed and

to the penaltieseo nlem platcd in sections 51 and 520fthis Act

Provided further that the notary shall have a special

privilege in re speCt of the dUlY payable and paid by him on

any LnUlsfer effected by a pu blic deed. over the immovablc

transferred

Th e special pri vilej;Cc ~ra ntcd by this sect.on shall be

registered by the notary wi thin 11'0'0 months fro m the d3te of

s uch deed a nd s hall have th e sa me rank as the privileges con-

!cmpI3!cd in p:.ragraph (c) of sectio n 20 lOaf thc Civi I Code:··; Cop. Ib

and

(b) for th e wo rds ··Provided t h ~ t the dl.lly ch3 rgeable on the.

memorandum·' in the prescnt proviso there shall be substi tUlcd

the words "Provided fuoher that the duty charge~ bl e o n the

me mo randum ".

In s ubsection (4) of section 52 of the principal Ace for the

wo rds "of not Icss th an o nc pound and nOt more than fifty pounds··

the re s h~11 be substituted the words "of not less than te n Mnllcsc li Ti

and nOt more than live hundred Malt ese lid·' .

Fo r sections 53. 5lA. 53B and 53C of the principa l A ct. the re S<rbu"ut_ nf

shall be s ubslitulCd the fo llowing

53. ( I) Where the Commiss io ner is sati sfied that the

than three-fo un hs of the real ~aluc of the immovable so ld,

he shall proceed to detcrm ine by order in writing the amount

of dUly chargcable on the differe nce between the value

declared in the decd of sale and the value of the immovable

as determined by him 1U1d shall ra ise an a.sessmerll

acoordingly,

Thc transferor and the transferee shall be

(2)

jOinlly and seve rally liablc to pay the du ty referred to in

subso.!ction <I) of thi s "Cction alld. where ill the opi l1 ion of

the Commissioner the deed of sale does not rdlcet Ihe tru~'

conditions of the sak. the Iransferor and the transferee shall

each be liable 10 pa y an addi tional duty equal to len times

the difference betwee n th~' dut y paid 011 th e deed ofsllle and

thc dUly chargeable on the val uc of the immo\'able a~

determined bv the Commissioner.

(3) The Com missioner may raise an asses~me Jl!

as provided in subsecti ons (I) :md (2) of Ih is sect ion, al any

time. wilhin onc year from the day of the receipt by Ihe

Commissioner of the notice referred to in scet ion 52 of this

Acl.

M.

P:ITI VI of Ihe principal Act shall be amended as follo .... "5

(a) for the heading "I'art VI"' there shall be subs tituted Ihe

heading ~ Part VI]"'; and

(b) section 64 thereof shall be renu mbe red SC("lion 71.

Immediately after section 63 of the principal Act th.'re shall

be added the followi ng new Part

" PART VI

ASSt'l$IIIt"IIIS -

Ohjt"clionl -

Allf1t'al$

64, ( I) The Commi~sioner shall cause 10 be se~'ed

.......... n". on the person hable

.

to pay the dllly. or on his I~w f u I

represcntati"e. a notice stating th e amount of dut y paY3ble.

and indicating his righlS under section OS of Ih;5 Act.

(2) An assessmenl shall for all purposes of thj~

Act be deemed la h,lV l.' been made by the Co mmissioner on

Ihe da te of St" ~'ice of the notiet' afo reSllid.

65. (I ) If any person scrved wil h or affected by a

notice of assessme nt wishes to contest that assessment. he

may apply 10 the Commissioner for ils revocation or revi sio n

by a notice of objection in writing specifying the grounds of

the objection 10 th e aS~SS IlH: nl and made wi thin thirty dnys

from the dale of the service of the notice aforesaid

Provided that the Com missioner shall e ~ten d the

said period as ma y be reasonable in the circumstances if he

is satisfied that that person was preve nted from cont esting

the assessment owing to sickness. or abse nce from Malta. or

an y other reaso nable ca use.

(2) Where any person who has objected to an

assessme nt agrees with the Com missioner as to Ihe anlounl

of duty payable there under. the assessment sh all be ame nded

accordingly. a nd noti\:C of the duty payable: shall be se rved

upon soch person.

(3) If no otgreement is reached as provided in

subsection (2) of this section . the Commissione r shall

determine the duty b)' o rder in writing and sc r\'e on the

person objecting a nOtice of his refusal !O lIme nd th e

assessment as desired by such pe rson .

66. (1) Th e President of Malt a may by no tice in the

Gazelle appoint a Board of Special Commissionc~ for Dut y

o n DocumentS consisting of a Chairm:1Il al1d twO ot he r

persons fo.- the purpose of hearing and de termining appeals

in accordllnce with the pro visi o ns of sectio n 67 of this Act.

Th e "residen t of Malt a llIay also appoint three other persons

10 act asSpecial Commissioners. o ne to replace the Chairman

and anyon e of the ot he r two !O replace any of the o th e r

Special Comm;S5ione~ wheneve r the Chai rmlln o r any of

the other Special Commission ers. as the case may be. is. for

any reason. una ble to carry o ut hi s functions . Both the

Chairma n and the substitute QllIirmall shall be a Magistrate

or a T(' tired Magistrate .

(2) A person shall be disqualified from being

a ppolllled o r fro m conti nuing to be a Special Commissioner

so longllS he is 0 member of the House of Re presentatives.

(3) Every Special Com missione r sha ll. befoTe

en te ring upon his office. make and subscribe a declaT3 tio n

o n oath in the form prescribed 10 that effect before the Court

o f Appeal.

(4) Every Special Commission e r shall hold office

for suc h period as mll y be specified in his appointme nt .

(5) The Co mmi ssioner shall publ ish all decisio ns

gi\'en by the Board on points of law.

The Board shall have power to summon any

(6)

~rson to gin' evidence Of to prod uce book) or o ther

documents bdore it. a nd the Chairman shall ha ve power to

admin i~tc r the oath 10 any person appearing bcrore the

Board.

(7) The Special Commissione~ shall not be

pe rsona lly lia ble (o r any act or ddauit of th e Board don e o r

omilled to be done In good (aith in the COU!'1;e of Ihe

proceedin gs o( the Board.

(8 ) The Ministe r mlly mak e rul es governin g

a ppeals to the Board and. "-'ithoul prejudiee to tile generlllity

of the fo regoing. may make rules

(a) preSCribing the manner in which an appeal

s hall be made 10 the Board

(b) preSCribing the procedure to be ado pted by

the BOMd in hearing an appeal and the reco rds to be

kepI by the Hoard

(c) prescribing the manner in which the Board

shall be convened and the places where and the limes

at which the Board shall hold siltings;

(d) prescribing fees tobe paid in rC5pcct ofappcals

[0 the Board; and

(e) generally for the bener carrying out of the

provisions of this Part relMing 10 the Board.

67. (I) An y person who feels "ggrieved by an

assessment. and has not agreed with the Commissioner on

the amou nt of duty payable as provided in subsection (I) of

section 65 of Ihis Act, muy I;! nter an appeal to Ihl;! BQard

within thirt y days from the date of the service upon him of

a notice of Ihe refusal of thl;! Commissioner to amend the

assessment as desired.

(2) Every person appea ling shall appear before

the Board either in person or by an agent.

(3) The onus of proving tha t the assessment

complained of is excessive shall be on the appellant.

(4) Subject to th e provisions of subsection (3) of

Ihis section. the Board shull confiml, reduce, increase or

annul the assessment or make such order thereon as it may

deem appropriate. but any such reduction or increase may

refe r only to those heads of the Commissioner's dedsion

against which an appeal is entered. Noticc of the Board's

decision, of the date thereof. and of any amendment \0 the

assessment shall be sent to the Commissioner who shall cause

a copy thereof to be served in the manl1er provided in section

70 of this ActIO the person uppc~lling, together with a notice

informing such person of his righ ts un der section 68 of this

Act ,

An appeal to thc Hoard shall not be withdrllwn

(5)

or discontinued exccpt with the consent of the Commissioner,

The Board may ordcr the correction of any

(6)

Milhmetical error incurred in any of iu decisions on an

application filed by either pany within len days from the

service upon him of sueh decision and served on the other

pany.

68, ( I) Any person who. having appealed \0 the

Hoard, feels aggrieved by its decision. may appeal against

the decision. 011 a question of law only, to the Court of

Appeal by an application filed within thirty days from th e

date of service upon him of the decision of the Board ,

(2) Thl" Commissioner may, if he is dissatisfil;!d

" 'ith the decision of the Board , appeal against the decision.

on a question of law only. to the Court of Appeal by an

applica tion filed within th in y days from the date of the

Board's decision.

(3) Unless rules made hereunder provide a longer

period, se\'cn clcar days' DOlice shall be given 10 Ihe parties

of the dat e fixed for thl." hearing of the ll ppeal.

(4) The Court may confi rm . reduce. increase or

annul the assessme nt as de termined by the Board or mak e

such orde r thero n as il may dee m appropria te but any sueh

reduction or increase may refer o nl y to those heads of Ihe

B03Td's deci sion against whid an appe tll is en tered .

(5) Not ice of the amount of dut y payable unde r

the assessment as detl." rmi ned by the Cou n sha ll be served

by the Commissioner in the manner provided in sccti-on 70

of this Act.

(6) The Commissioner shall pu blish all decisions

gi\'en by the Co urt.

(7) The Boa rd established under sec tion 29 of the

Code of O rganiSatio n and Civil Procedure may m~ke rules

co nce rn ing appeals \0 the Court of Appcal un de r this section.

and prescri bi ng th e fees to be paid on such appeals.

69. Wh ere no val id objection or appeal ha5 been

:':':"'~ lodged agai nst an assessme nt . or wh ere the amou nt of the

..........eft" duty has been agreed 10 under su bsectio n (2) of sc:cti-on 65

.'" ~ ... I."" of this Act . or where an appeal has been withdrawn or

..-I.....-~ discontinued . or where the amount of du ty pa)'able has been

de ternlincd on objection or appeal . Ihe assess ment as made

or agreed to or determined on objection or appeal. as th e

case mlly be. ~hall be final and co nclusive for all purposes

of this Act

Provided Ihat nothi ng in this Pan of thi s Act shall

preve m the Commissio ner from making any re fund or

adjust ment under the provisions of section 63 of Ihis Act or

any assessment or 3dditional assessmen t whi ch does not

inl'olve re.openi ng any maller which has already been

determ ined on appeal.

70. (I ) A not ice given by the Com missione r for the

purposes of this Act shall be se rved on the pe rson to whom

il is addressed either personally or by being se nt by re gistered

post to his last know n business or privllle add ress.

(2) In the case of service by registered post . unless

the contrary is proved. the not ice shall be dee med to have

bee n se rved

(a) in the case of a person residi ng in Ma lta. nOI

later tha n the I hird day succeeding the day of poslage

(b)

in the casc of a person not so residing. on Ihe

day ~uecceding that on which the notice would have

been received in the ordinary course by post. ~ .

( I) The proVIsIO ns of (his Ac( ~hall nOI anecl anything

luwfull y donc or omiued to be done unde r the principal Act or any

judicial proceedings which are pending before any court on (he date

of the comi ng into force of this Act .

(2) Subject to the provisions of subsection (1) of this section.

the provisions of Ih is Act shall apply 10 ~ny m;mer w.h ich is outSWnding

or has not been final isroon the date of the comin gin lo forceofthis Act.

Passed by the House of Representatives at Silting No. 116 of the 29th Novembe r.

1988. LA WRF..NCE G ONZt

SpI'llker

I'. M USCAT TER RIBIL.f..

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