173 tal-1994

L.N . 173 of 1994

INCOME TAX MANAGEMENT ACT. '994

( ACT NO. XVlU 0 .' 1994)

A~1s (Board 01 S.-tal Comml$siontnj Rule!, 1994

IN c ~crc;sc ohhe powers conferred by subsection ( 10) o!section 34

of the Income T ax Management Act, 1994. the Ministcr of Finanoc: has

made the fol lowi ng ro'es:-

I. l1Iese rules may be ci ted as the Appeals (Board of Special

Commissioners) Rules, 1994.

Dawn ir-regoli jistgtlu jissejtlu r-Regol; ta' 1·1994 dwar AppeUi

(Bord ta' Kummi»arji Spe<:jali),

2_ Pdawn ir-regoli, "l-Att~ tfisse r I-All ta' 1-1994 dwar I-

Amministrazzjoni tat-TaxxB,

J, 1l-lWrd g1iandu jitlaqqa' mit-Chairman kit ikun mel'lIieg minn

tmien glial :bnien,

4, ( \ ) It-Clwi"'"l11 u kull membru tal ·Bord jiSla' jaSljeni rutlll

jew jista' jig; rlku:tat gbal kull waMa mi r-ragunijict imsemmij a fI-

anikolu 7341a1-KodiCi la' O rganizzazzjoni u Pratedura Civili ,

(2) KuU kwistjoni dwar ~i raguni ta' astensjoni jew ri kub, u

kul! kwisljoni dW;tr prot:edura_ gbandtla tit! dcCiia mi~-Clurirma" lal -

Bord.

5_ (I) " lid kif provdut xon'otlra fdawn ir-n:loli. id-

dcCi..t;Onijiet tal ·Bord gll.a.ndhom jittiehdll b'maUoranza la' YOli.

(2) Id-detiijonijict lat-Bord gIIandhom ikunu bil-miktub u

ghandhom ikunu ffirmali mit-Chai",,,,,,, , u l-original gbandu jiniamm

fir-Registru tal-Bonl nimkien ma' l-inkanamenl5l'lih tal-protedimc:nti

ta·kull appell .

6_ ( I) Il- MiniSlru ghandu jahtar Segretarju lal-Sord u dawk I.

uffiCjali l-ohra li jkun .. mc:htiega minn tmie n gbal tmicn u ghandu

jistabbiliui d-dmirijieltagbhom.

(2) Is-Segretarju lal·Bord ghandu jkollu . mU/DIU mlllfllldu,

dawk is-selgbal 11 d-dmirijiel kollha li huma mogb lijin lil jew Yestili fir·

RegistraNT lal-Qorti Superjuri bil-Koditi la· Organizzazz;oni 11

PToecdura Civili.

In these rules, "Ihe Act" means the Income Tax Management

Act, ]994.

J. The Board shall be convened by the Chairman as from time

to lime required.

( I) llIe Chairman and any member of the Board may

abstain from siuilll or may be chall enged for any of the causes

men tioned in section 734 of the Code of Organization and Civil

Procedu re.

(2) Any question regarding a cause of abstention or

challenge. and any question regarding procedure, mall be dt:cided by

the Chairman of lite Boa rd.

(1) Save as othe rw ise provided in theroe ru les, the decisions

of the Board shall be taken by 11 majority vote.

(2) 'The decisions 01 the Board shllll be in writing and shall

be signed by the Chairman , and the original shall be kept in the

registry of the Board together with the complete record of the

proceedings of each appeal.

(1) The Minister shall appoint a Secretary 10 the Board and

such olher officers as may be necessary from time to time and shall

determine their duties .

(2) 'The Secretary of lite Board shall Ilave , mu/am

mUlDndis. all such powers and duties as are by the Code of

Organiulion and Civil Proced ure vested in or imposed on the

Registrar of the Superior Courts.

For the purpose of -

(I ) the hearing ,Ind e;uminalion of evidence and of

enforcing the attendance of wit neMCS;

(b) the production of books and othe r documentary

evidence;

(c)

the appointment of lega l or te<:hnical referees,

the Board shall have all lu~h powers as arc v~ted by the Code of

Orga nization and Ci vil Procedure in the Civil Court, First H all and it

shall , mu/alis mUlandls, be regulated by the appropriate rules therein

set out

Provided that -

(i) the clerk, agen t, servant or other person confidentially

employed in the affairs of the appe llant and the parents, spouse

or children of such appellant, shall nol be called 10 give evidence

or 10 be exami ned except on the request of Ihe appelhllll;

(ii) any penon, other than lhe Commissioner who has or

has had any official dulY, or is or has been employed, in lhe

administration of this Aa , $hall nOI be called 10 give evKlcnce or

10 be eKamined in oonnection wilh any official ma ller concerning

the assessment under appeal ucepl on the requc§t of the

Commissioner.

For Ihe purpc:!SC of k«ping sood orde r during the huring of

appeals, the Board shall be vested with all such ~n as are ve:5ted

by the Code of Organization and Civil Procedure in tile Court of

Magisn atcs (Malla).

(1) The Board shall hold ilS siltings in any place which may

from lime to time be decided upon by Ihe Ministe r responsible for

finance and its localily shall be duly published by nOlice in Ihe

Gazelte.

(2) The records relaling to the proceedings of Ihe Board

shall be kepI in the registry of the Board which shall be located al a

place detennined and notified as aforesaid .

(I ) Any not ice, warrant or order issued by Ihe Board shall

be signed by the Chainnan and counter·signed by the Secretary of Ihe

Board.

(2) The provisions of section 29 of the Aa shall apply to

Ihe service of nOlices, warrants or orden issued by the lIoard.

(i) An appeal shall be made by an application in Fon» A

set 01,11 in tile Schedule hereto , and shall be signed by Ihe 'ppcUanl Of

his agent.

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

witl! the Secretary of the Board in duplicale, one copy of which shan

be sc",ed Ihrough Ihe Secretary on the Commissioner.

(3) The Board may, al any lime, allow any amendmenl to

be made: in llle applica tion for the purpose of making it elearer

Provided that the Board shall nOI lalr.e c:ognizan.cc of any

groullds other Ihan tho$e submitted in the nolice of objection or in any

other document produced before the asseSllment is determined by the

Commissioner.

When an application of appea] is served on the

Commissioner, he shall, not later than eight days after the date of

service, file with the Secretary of the Board a reply in duplicate stating

his reasons for contesting the application. one copy of which shall be

served on the appellant.

(1) As soon as may be after the filing of the reply by the

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

such filing. the Board shall appoint a day for the hearing of the appeal.

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

the appeal shall be given 10 Ihe appellant and 10 the Commissioner in

Form B sel out in Ihe Schedule hereto.

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

heariog of the appeal by a legal practitioner nr hy an accountant.

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

Ihe Board 10 give evidence andlor 10 produce books or other

documents shall be in the Form C set out in the Schedule hereto.

(I)

No fees shall be levied by the Board in connection with

p~edings before it except travelling expenses, if any. incurred for

servIce.

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

assiSTing an appellant or his agent before the Board shall be taxed on

the amount of lax in contestation in accordance wilh Tariff E of

Schedule A annexed 10 the Code of Organization and Civil Procedure

and the fee payable to any referee appointed under the provisioos of

rule 7 hereof shall be taxed in accordance with Tariff G of the said

Schedule A.

(3) The costs of the proceedings shall be borne by the

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

(4) Neither of the parties can recover from the olher io

connection with proceedings before the Board any amount in respect

of costs in excess of fees taxed in accordance with these rules.

IS. Save as otherwise expressly provided by these rules. th e

Board shall regulate its own procedure.

The Appeals (Board of Special CommissiooeT!;) Rules,

1981. are hereby revoked.

lID

SCHEDULES

FOR.M A

Rule 11 (I)

I.T. Reg. No.

INCOME TAX MANAGEMENT ACT , 1994

(Aer NO. XVIlI m ' 1994)

APPUCATION OF APPEAL

TO THE BOARD OF SPECIAL COMMISSION};RS

(Section 35)

Name and address of appellant

and of hi$ agen t, if any:-

To the SecrclBry of the Board of Special CommiJIiioncn.

ll>e appellant submits:-

ThaI by Noticc of A~nl dated the

issued by

Commissioner

of

Inland

Revenue

(hereinafter

rcfcm:d

10 as

the

"tile

Commissioner~),

the appellant has been informed Ihl\ tile amount of irK:Ome la~

payable by

for the yea r(.) of II$$eUfficnt ' "'H"

is Lm .......................... . .

That by Notice of Objedion dated the

............................ the appellant

applied to the Commi\.Sioner for a revision of t ile said a5SC!ill l~nlt on the following

grounds

Thai by Notice of Refusal dated the

the Corn-

missiOller informed t he appellant that he refused to amend the ,.id ~ment(s),

as desired and that the tax payable by .......................

It Lrn ............. ...... .

That the grounds upon which the Commissioner gave hi s refulKIl are as shown

in a <lecision, copy of which is annexed hereto ;

B

That the amount of the tu which is I1Q( in diqNte is Lm ••••••.•••.•••.••••••.

and the appellant h3$ alrea dy paid thi, amount as requested by the Commissioner

in the decision annexed hereto -

which payment was made <Ill folloW5:-

•

That, in the submission of appellant, the said grounds are noI: valid for the

following reasons:-

Wberdore. the appellant submits that the aforesaid assessments be amended in

the following Knst. viz:-

SigJlllture or the appellant or of his agent

Filed by

....................................... ... .......... on the """""', .. ,"', .. ,",.,

Secretary of the Board

of Special Commissioners

• Insert hcre deductions at source , and payments of provisional.nd Kttlement tu ,

with an indication of dates and reaipts numbers, as applicable.

B ,22>

FORM B

R",le I3 (2)

I.T. RCI. No . ................................. .. .

INCOME TAX MANAGEMENT ACf, 1994

(ACT NO. xvm OF 1994)

NOTICE OF TIiE DAY AND TIME FOR THE HEA RI NG OF AN APPEAL

BEFORE TIlE BOARD OF SPECIAL COMMI SS IONERS

(Section 35 (2»

To; ............ ..... .................. ..... ..... .... ... ...... ........ ............. ............. ..... .

I have to inform you that the Board of Special ConuniMio8e1'$ will hear on

............................. ... . Ihe ............ . .........••••••••••• , ....................• 1 ........ ... .

the appeal entered by

........ .... .. ... ....... ..... . ag. insl the assessment(s) of income

tax made upon

.... ... ...... ..... for the year(s) of assessment ...... ... ....... . .

Da": ................. ... ..... .. ......... .... ..

Chairman of the Board of Speeial

Clmmissionen

Secretary of the Board of Special

Commissionen

B

FORM e

Rule 13 (4)

I.T. RcS. No .................................... .

INCOME TAX MANAGEMENT ACT. 19H

(ACT NO. XVID 0 1' .tM)

NOTICE TO A PERSON TO GIVE EVIDENCE ANDIOR TO PRODUCE

BOO KS. ETe. BE FO RE TIl E BOARD OF SPECIA L CO MMI SS IONERS

(Sedion 34 (7»

To; ................. ......... ..................................................................... .. .

You are hen:by required 10 a!lend before the Board o f Special Commissioners

on ......................... ... 11le ........•.••.•••••••.••.•••• , ••••••••• ....•••• 11 ••••••••••••••.•••••

in order 10 &ivc evi dence in a n appeal made by ...................... ...................... .

a mcerning the: assessment of income tu made upon .. ................ ........... ........ .

for the ycaRh) of assessme nt ............. andfor 10

produce

being books or documenlli in your cuslod~ or under your oonlrol relalinglo IlK: »id

income.

Failure 10 allcnd as hereby required will expose you 10 lhe unctions prescribed

by law.

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

Chairman of the Board of Special

Olmmissionen

Secretary of the Board of Special

Commiss;oncl'$.

....

c.. ,,_,.,.,..,.,...,.

[~ .... """·~-·, .. ·~[~-KootiIjo - ~&1 ..... V. ,.·_"'/~ - /{

.... " .. ~-~ ......

~a