10 tal-1990

LS. 10 of 1990

Dlfn' O N DOC Uf,I E/It'"S ACT, 198 1

(ALT NO. XXX I OF 1981)

Appe-.IIs(Board orSpedal Com mlsl;loMI'$

for Duty on Oo<:umtnlS) Rults, 1990

IN exerc~ of the power.; conferred by seetions 22 and 66 of the

D uty o n Documents Act. 198 1. the Minister of Finance has mad<;: the

following regu lat iOl1s:-

I . Th~ regulations may be cited as lhe Appea ls (Board of

Special CommissiOl1cr.; for DUly on Documents) Rules. 1990.

In these rules. "the Act" mean ~ The DUTy on DocumenTS

(I)

Act. 1981.

(2) Words and phrases uscd in !hesc reg u la!ion~ shall h~\'e

The same meaning as is assigned to them in the Act.

The Board shall be convened by the Chairman as from lime to

time required.

( I) The Chainmm and uny memberof !he Board may abstain

from si tting or may be challcnged fOT any of Ihe eauses ment ioned in

section 734 of the Code of Orga nizaTion and Ci"il Procedure .

(2) Any qucSTion regarding a cause of abstention or

challenge , and any question regarding procedure. ~ h311 be decided b)'

the Chai m13n of the Board.

Save as otherwise provid<;:d in these rules . the decisions of

(1)

the Board sha ll be taken by a majority \'Ote .

(2) The decisions of the Board shall be in writing and shall be

signed by t he Chairman. and the origi nal shall be kept in the Registry of

the Board togeTher with the complete rerord of the proceedings or each

appeal.

(I) The MiniSTer shall appoint a Secretary to the Board and

such o t her O fficers as may be necessary from lime 10 lime and shall

determine their dutics.

(2) The Secretaryof the Board shall ha'·c . nUllO/is mwandU.

all such powep.; and du ties as are by the Code ofOrgani:tation and Civil

Procedure "csted in or imposed on the Rcgistrarof the Supe rior Courts.

FOrlhcpurposeof~

(I)

(a) the hearin g and cxamination of evidence and of cnforcing

the attendance of witne5.SCs .

(b)

the production of books orother documentary evidence.

(c)

the appointment ofleg31 Of technical referees.

the Boa rd shall ha,·c all such powers as are \'esu:d by the Code of

Organization and Civil l'rocedure in the Civi l Court. First Hall.

(2) Where in the case of any appeal the Board desires to

cond uct an inspection of any property comprised in the rela t" ·c docu-

ment. the Board may direct that such inspection be carried out by any

onc o r morc of its members.

(3) In the case of immovable property whose ,'olue is dispu t-

ed in an appeal before the Board. a va luption by an architect and civil

engi nee r ex hibited by e ither party shall. when confirmed under oath.

constitute sufficient evidence regard ing such value unless the other

party exhibi ts in contestation the reof a valua tion by anothe r architect

and ci,-il engi neer. likewise con firmed under oat h.

For the purpose of keeping gOOod order during the hearing of

appeals. the Board shall be vested with all such po"'ers 11$ are vested by

the Code of Organization and Civil Procedu re in the Court or Magis-

trates and. for this purpose. the said powers shall inclLKk the use of

personnel and officers assigned 10 such Court .

'}. ( I ) The Boa rd shall hold its si ttings in one o f the halls of the

Courts of Magistrates at Valle n a.

(2) 'The O ffice of the Death and other Du ties Branch of the

Department of Inland Re'-enue shall be the Regist ry o f the Board. and

the rein shall be deposited and kept. the records of the Board.

10_ (I) Any nOlice. warrant or o rder issued by the Board shall Sip" .. _Old """"'"

be signed by the 013irman and counter-signed by the Secretary of the .,.- n<><iceo. ....

Board.

(2) The provisions of section 10 of the Act shall apply to the

service o f notices. warrants or orders issued by the Board.

11 . (I) An appeal sha ll be made by an application in Form A set "PI"'oI.lO Boon!.

out in the Schedule here to. and shall be signed by the Appe llan t or his

agellt.

(2) The applicmion of appeal shall be drawn up and filed with

the $ccretary in duplicatc. onc copy of whi ch shall ~ served through Ihe

$cc retary on the Commissione r.

(3) The Board may. at any time. allow all)' amend ment to be

made in the application for the purpose of making it clearer.

( 1) AppeIJ ghandu jsir b'rikol1> fuq il-Fonnula A murija

f1-ls keda H tinsab ma ' dawn ir-regoli. u ghandu jig; ffiona, mi ll·appellanl

jew mill ' prokuratur tieghu.

(2) lr-rikors ghal appell ghand u jsi r u ghandu jigi prdCnlal

in duplik at Ii s-Segretarju. u kopja minnhom tigi nOlifika ta pc onezz

Ios-Scgretorj u lil l-Kummissa rju.

(3) !I-Bord jisla '. fkull Zm ien, ihalli li ssi r xi emc nda fir-

rikors sabiex dan ikun akta r ea r.

When an application of appeal is served on the Commis-

sioner, he shall. not late r than eight days after the dale of service. file

with the Secretary of the Board a reply (in duplicate) stllling his reasons

for contesting the application. one copy of which shn ll be served on the

appellant.

(I) As soon as may be after Ihe riling of the reply by Ihe

Commissioner, or. in default. after the lapse of the time allowed for such

filing , the Board shal l appoint a day for the hearing of the appeal.

(2) Notice of the day aBd lime appointed for the hearing of

the appeal shall begiven to the appellant and \heCommissioner in Fonn

B se t out in the Schedule herelo.

(3) The appellant or his agent may be assisted during the

hearing of the appeal by a legal practit ione r or by an aooounmnt.

(4) The notice to be given 10 any person 10 appear before Ihe

Board to give evidence 3lld/or to produce books or other documents

shall be in the Form C set out in the Sched ule hereto.

(I) No fees shall be le~ied by Ihe Board in connection with

proceedings before it except travelling cxpenses (if allY) incurred for

se ..... i.ce.

(2) The fee payable to any member of the legal profession

assisting an appellant or his agent before the Board shall be IMed on the

amount of lax in contestation in acoordanoe with Tariff EofSchcdule A

anncxed to the Code of Organization and Civil Procedure and the fee

payable to any referee appointed under the provisions of sub-paragraph

(c) of paragraph (I) of rule 7 he reof shall be tMed in accordance with

T ariff G of the said Schedule.

(3) Theoosts oflhe proceedings shall be borne by lhe panies.

or by any of them . as the Board may direct.

(4) Ne ither of the panies can recovcr from the other ill

connection wi th proceedings before the 803rd 3ny amount in respect of

costs in excess o f fees taxed in accordance with these rules.

I!i. Save as otherwise expresscly provided by these rules. the

Board shall regulate its own procedure.

The d«laration o n oa th to be made and subscribed under

subsection (3) of ~t ion 660f lhc Act by the Chairman and by members

of the Board o f Special Commissioners. and by llK-ir subsi tutCl>,

appoin ted in virtue of subsection (1) of the said ~tion , Shall be as se t

ou t in Form D in the Schedule herelo.

B "

SC HED ULE

FORM A

C~>t: No ...... .

D U TY ON DOCUMENTS ACf, 1981

Application of ApfWtI/1O [he Board o/Special Commissioners

(Section 67)

Name and address of appe llant

and of his agent. if any:-

To the Sccn:tary of the Board

of Special Commissioners.

The appellant respectfully sheweth:-

That by Noticc of As.'<essmcm da ted the ...........

is\ued

hy the Co mm iss ioner of Inland Reven ue (here inafter referred to as "the

Commissioner· ... the appellant has been informed that the amount of duty payable

hy

in rcsp.:ct of

lm ....

IS

T hai by Notice of Obj~tio" d ah:d the ......................... the

appellant applied to the Commissioner for a revision of the said A~sessmcnt on the

following gruuIlds:-

T hai by NOl i"" of Refusal dated the

. . .

.. . . . ... . ... . . . . the

Commissioner inform.:d the appellant that he refused to amend the said As.<\Cssment as

de~ired and tha t the duty Pllyable by

IS Lm ............... .

That the gro unds upon which the Comm is.~ ioner gave his rdmal are as shown in a

decislun. copy of which is annexed here to.

T hat. in th.: su bmis.,ion of appellant. th.: said g.rounds ar.: not valid for the

foUuwing; reason~:-

Wherefore [he appellant pray<; that the aforesaid As.,<s.~menl be emended in the

following sense. viz:-

.

,

Signamre of the appel/ol1l

or o[his agent

Filed by ........• • • . ............ on the ...... .

Signature of the Secretary

oflhe Board o[Special

CommWiOIlU.f

FORM B

Case No. . ....... .

DUTY ON DOCUMENTS ACL 1981

No/iu oflhe DaYlmd Time for the H.-arillg of all Appl'ul

before the Board 0/ Special Comm15sioners

(Section 67)

To

The Board of Special Commissionen; win hear on

aPl~al

the

.,"[ered

by ................... ... ......... , ... .

. against the a.'ises.~ment

of duty made upon

in respect of

Date . .................. .

Chairman oflhe B()(jrd of

Special Commi.J.Jionu$

Secretary of the Board of

Special Commissioners

B "

FORM C

Ca~", No.

DUTY ON DOCU MENTS ACT. 1981

Notice ro a per$OlI, 10 give evidence and/or 10 produce books, tiC,

lielore lile Board of SfN!cial Commissioners

(Section 66 (6))

T o

You are hereby requ ired 10 attend before the Board o f Special Commissioners on

the . ........... .. .... .. , .... at . , . ......... . ... .... in order 10 give evidence

in an appeal made by

concern ing the assessment

0f duty mad.: upon

. . . . . . . . .. . . . . , ..... , ..... .. .. . , .... ,

in respo;:ct o f

.......................... . . ........ , ........ .. ......... .

<l od /o r to produce

l1<:ing books or documents in you r custody or unde r YOUT control relating to the said

document.

Failure to auend as hereby requi red will e xpose you 10 the sanctions prescribed by

l~IW.

Date .. .

Charman oflht Board of

Special Commissioners

Secretary of the Board of

Special Commissioners

FORM D

DUTY ON DOCUMENTS ACT. 19!I!

Declaration for Ih ... pUrpn<;e50fseclion 66 (3)

do swear that [ will fai thfully perform the du ti es of Sp.:cial Commissioner for Ih<)

purpose of the Duty on DocumentsAct. 19S1 (Act No. XXX I of 1981) without favour

or partiality a nd in accordance with the law. and that I wiLl nOI in any ca"! gi"~c()unsd or

advice to any person in regard to any maller rdating 10 Duty on Documents. or to any

matter alread y brought or 10 be brought be fore the Board of Spt:('ial Commis.,ioncrs.

Signature ........ .

d.y

Declared on oath be fore the Cou rt of Appeal. this

of ..... ...... ... .... ...... .

Registrar.

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