LN. ~J of 1991

LN. ~J of 1991

EXPt: NOIT URE LEVV Aer. 1990

(Ae r No. XXII OF 1990)

IN exercise of the powers conferred by 5eCtions 11 and 14 of the

Expendit ure Le~y Act. 1990, tile Chairman of the Appeals Board and

tile Minister of Finance Ilave made the following regulations: -

These regulations may be cited as the E~penditure Levy Ci,.,""'.

(Appeals Boa rd) Procedure Regulat ions. 1991.

1nt<'P."'_'

In these regu lations . un less the COnle~1 ol herwise requires ~

.'ORMA

( Regulation 10)

Rcg. No . .. .. .. ... ... . .. ....... .

EXPENDITURE LEVY ACT. 1990

(ACT NO. XXII OF 1990)

AppliCIIllon ohppullo (he Appt'als Board

(Sect ion 11)

Name and Address of pp~IItJl1I Qlld ofhis agCnf, if ully :-

To the Secretary oflhc Appeals Boa rd .

The appellant submits:-

(i) That by an assessment daled Ihe .............. issued by the Accounumt

Gene ral. the appellant has been informed that the amo unt of lev), payable by himself

for the month(s) of assessment .............. is Lm ............. .

OH

(ii) That by a decision of Ihe Accountant General dated the ............... the

appellant was informed ,hal ................... .

That , in th e submi ssio n of appellant , tile sa id assessme nt/decision is unfounded for

the following reason s:-

Wh erefore the appellant submit s that the aforeuid assessme nt/decision should Ix'

amended in the rollowing sense. viz: -

Signature of appe ll ant or of

his agent.

Fi ledby ................................................................... , ............... .

on the ............................................................................................... ... .. .

Secretary of the Appeals Board.

1I

IllS

FORM B

( Regulat ion 12(2))

!teg. N o ................. .

EXPENI)lTUKE LEVY ACT. 1990

(AL. NO. XX II OF 1990)

or an aplM'al ~for~

Not~ of tM day . tim~ and pllK'f for Ihe huring

thf AplM'als Bo.rd

(Section I l)

To

I have to in ro rm you that the Appeals Board will hear o n .... . ........ .. th e

.................... at ........... .. .. at .............. .. . ... 111<: appc ul entered by ... .. .....•. .•.

(i) aga inst the assessmcnt(s) o rlevy made upon .................... ro r the month(s)

o f assessment .............. .

OR

(ii)

against the decision of the Acco untan t Ge ne ral dated .. ...... .......... .

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

Cha inna n of the Appeals

Board .

Secre tary of the Appeals

Board.

» "';

FORM C

( Regu lation 12(4))

Reg. No ... ...... .

~:XI'~: NUl1' U R~: LEVV ACT .

(ACT NO . XX II 0)' 1990)

Notk-f 10 g person 10 gl .... fVldtonc~ a nd/or (0 produce IIooks, ele. IIdo • .-

ttot Appuls Board

( Seclioo 11)

To : ..................................................................................... .

You arc hereby Te<jUf:'Sled to attend Ix'fore the Appeal s Board o n ............. ..

t he ....... .. . .. .. ...... al ...........•......• 31 ••.••..•................ ill order 10 gi,'c eYlde nce

in an appeal made by ...... . ...... . .. ...... .. . .. ..... ...................... .. .. ...........•..........

(i)

concern ing the assessme nt o f levy made upon

OR

(ii)

cOlKc rning the deci sion of the Accounta nt General d~ICd

.. .. andlor pTod~

bei ng books Or documents in your ~ustody or unlk r your co ntrol and ha.-i ng 3 bearing

on t he said dispute.

Fail ure to allend andfor to produce t he said booh o r docume nts 511:>11 remk r

you liable to the penalties established by law .

D ate ..... ... . ..... .

Chairman of the Appeal s

Boa rd .

Secretary of the Appeals

Board .

tJ'fl'lbNin . ...... O'pan ........ I. · ~ 1 "1ot.....,.. K..,dja I'MIIIiJloNb./Iw n. ..... D •••• bl l~ _ K.",,,,"

M"boIJiI n·t .. _pen" 1>1.(; •• ,. _ "'111,", _/Iw Goo ... _ "''''''IIt ,,~

A<1 XXII of 1990.

"Ac!"" mean s Ih e Expe nditure Levy Act. 1990

MBoa rd'" means the Appeals Boardestabl ishcd by section 11 o f

the Act

MCodc'" means the Code o f OrganiUllion and Civi l ProcWu re.

The Board shall be con vened by the Chairman as from time to eo...: .. .,,,,

J.

time required .

~ . {lJ The Chairman and any member of the Boa rd may abstai n

from si ning or may be challe nged for any of the ea uSC5 mentio ned in

sect ion 734 of the Code.

(2) An y question regarding a cause of abste ntion or

challenge, and any q uestion regarding procedure. shall be decided by

the Chairman of the Boa rd .

minn zmien gha! zmien.

(I) le-Chairman u kull membru lal -Bord jista' jastjeni ruhu M<mbri P''''"

jcw jista' jigi riku~at ghal kul1 wahda mir·ragun ijiet imsemmija fI- jaslit"'" )<.,

artikolu 734 tal· Kodici.

(2) Kull kwistjoni dwar xi railuni ta' astensjoni jew rikuia.

u kull kwisljoni dwar proi:edura. gha ndha ligi deCiza mic·Chairman

tal· Bord.

S. (1) Hhef kif provdut xort'ohra {'dawn ir-regolamenli. id -

dccitjonijiet lal·Bord ghandhom jittiehdu b'maggoranza la ' voti ,

(2) Id·deeiijonijiet tal-Bord ghand hom ik unu bil·mi ktub u

ghandhom ikunu ffirmati mic-Chairman, u I-original ghandu jinzamm

fir ·Registru lal- Bord flimkien ma I-inkanamen t shih lal-proi:edimenti

ta' kull appelL

(I) Save as o ther" .. ise provided in these regulations. the

deci sions of the Board shall be taken by a majority VOle.

(2) The dedsions ort he Boa rd shall be in writ ing and shall be

signed by the Chairm an. and the origina l shall be kept in the Registryof

the Board together .... ith the complete record of th e proceedings of each

appeal.

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

such mher officers as may be necessary from ti me to time and shall

determine their duties.

(2) The Secreta ry of the Board shall have. mllltl/is mUllmdis.

all such flO"'ers and du ties as are by tile Code vested in o r imposed on

the Registra r of the Superior Courls.

For the purpose of-

7,

(a) the hearing and eJl.3mi nation of evide nce and of

enforcing the attendance of wilnesses;

(b) the production of books and Olher documentary

evidence

(c)

the appointment of legal or technk;tl references.

the Brntrd shall have all such powers as arc vested by Ihe Code in the

Civi l Court, First Hall. and i[ shall, nru!/lIis mltwndis. be regulated by

Ihe appropriate rules therein set Qut

Provided that -

(i) t he

clerk. age nt . sc: rvan! or other pc r&<,"

confidentially employed in the affairs of the appellant and the

pa rents, spouse or children of such appellant . Shall not be

ca lled to giveevidenCC' or lo be examined except on the request

of the applicall1

(ii) any person , Ol/l(' r than the Acoounlanl Gene ral who

has or has had a ny official duty, or is or has been employed in

the administration of the Act. shall not be called to gi\'c

eviden~e or to be examined in connection with allY official

matter concerning the as.s<:ssmenT under appeal except on tile

request of tile Accoun tant General .

(a) s-srniegh u l-etami tU -llhieda u ghal-lweuiq l a I·

auendenza ta ' ~hieda;

il-produnjoni t~' kotba u do~ ume n ti ohra

(b)

il-ha[m ta' pe riti legali jew tdniti.

(c)

il-Bord Shandu jkollu dawk is-setghat kollha Ii hums moghtijin

bil-Koditi fiI-Qorti Civili. Prim·Awla. u ghandu. muraris mlUalldiJ.

ikun regol al bir-regoli xierqa mn itilin fih

IMa -

I-iskrivan. I-agcn l.[·impjcgal jcw kull pcrsuna ohra

(i)

konfiden~ja lmem

impjegata O·affarijicr [a' I-appella nt u 1-

ge nituri. zewg jcw mart Jew it-I fal la ' I·appcllam. ma jisscjhull

biex jixhdu jew biex ikunu dJ' minali hlicf mela jillob [.

appella nt

(ii) kull persuna. ba rra mitl-ACCOlmlalll C .. ",.,,,I. li

jkollha Jew kellha "i dmir umcja l; jew li hi Jew kienel

impjega1a. O- amminislranjoni la' I-All . ma 1igix imscilla biex

li"hed .Jew li tigi ezaminala dwar lli haga uffitjali li ghandha

ll 'taqsam mal -likwidaujoni li Itun lahl appc1l hlicf mela ji,lob

I-AITOIltllam G .. m'raf.

For tIN: purpose of keeping good order during tile 1N:3ring o f

appeals. tile Board sll all be vested with all such powers as are vested by

the Code in the Cou rt of Magistrat es (Malta).

( I) Any notice. warrant or order issu ed by t ile Board Shall be

signed by the Chainnan and counter-signed by the: Secretary of the

Boa rd .

(2) Notice may be served on a person eithe r personally o r by

being sent by post to his last known busi ness or private address , and

shall in the latter ease unless the contrary is pro ved be deemed to have

been se rved . in the case of persons resident in Ma lt a. not later than the

thi rd day succeeding the day when posted. and in thecasc:ofpersons not

so resident, the day succeeding the day on which tile notice would have

bee n received in tbe ordi nary courS(' by post, and in provingsuchS('l"ice

it sllall be sufficie nt to prove tllat the letter containing the notice was

properly addressed and posted .

(I) An appeal shall be made by an application in Form A

and set out in tbe: Sched ule hereto. and shall be signed by the appellant

or bis agent.

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

with the: Secretary o f the: Board in d uplicate:, onc copy of which shall be

S('rved th rough tbe Secre:tary on the Accountant Gene ral.

(3) The Boa rd may, at any time. allow any amendment 10 be

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

11 . Whe n an applica tion of appeal is se rved , th e Accountant Reply by <I><

G eneral sha ll , nOl luter Ihan eight days after the lime of sc rvicc. file with 0.

the Secretary of the Board a reply in dupli cate stat ing his re asons for

contesting lhe application, o nc copy of which shall be served o n Ihe

appcllanl.

Me lll . ikon ta' appcll jigi nol ifika l. I-A ccountant General

ghandu. mhux attar lard minn Imin l ijie m wara d·da la tan -notifika,

jipprctc nlll gha nd is-Scgrclarju tal-Bonl risposla newg kopji fej n i ~hid

ir_ragunijiet 'ieghll gha licx jikkontelita , -,ikon. u !:.opia waMa

minnhum Ikun nOlifikala lill -appc lhml.

( I) As SQ()r1 as may be after the fil ing of Ihe reply by Ihe

Acrountam Gene ral or. in defaul!. aft er llH: lapse o f the lime allowed

for such fil ing. IlK: Iloard shall appoint a day for Ihe hearing o f the

appeal.

(2) Nmice o f the day. li me and place appoint ed for the

heari ng of the appeal shall be give n to tile appella nt and to Ihe

Accounlam GC Ilcral in Form B se t out in the Schedule he relo .

(3) The appcl1am Or his agcllt may be IIssisted during th e

he aring of th e ap(l\' al hy a legal practitioner or by an account ant .

(4) The notice to be given toany pe rson to ~ ppear before the

Boo rd 10 give evide nce an d/or 10 produce books o r other docume nts

shall be in the Form C sel out in Ihe Schedule hereto.

Save as otherwise expressly provided by tlK:sc regulations. ......,....., •.

1J. the Board shall regulate its own procedu re .

14, The records re lating 10 Ihe proceedings of the Board shall be R ..... oy o/'Ioo

kept in the Regisuyof the Board which shall be located al a place where _"'.

the E~pe"di ture Levy Divisio n is sited.

B

'"

Hlid kif provdut csprcssamc nt xort 'ohra b'dawn iT-

Tegolamcnti , il·Bord ghandu jilTegola l-prDtedura ticghu Mess.

L·i nk an amenti li jirrcferu prOCedi menti tal-Bord gha ndhom

jintammu fir-RegiSITu tal· Bord li ghandu jkun lil-Iokalita 5tabbilita

ghat-Taqsima Taua fuq I- I"liq .

B ,7>1