Extension of Jurisdiction of the Administrative Review Tribunal

B

L. N. 336 of 2010

ADMINISTRATIVE JUSTICE ACT

(CAP. 490)

Extension of Jurisdiction of the Administrative Review Tribunal

(Fiscal Matters) Regulations, 2010

IN exercise of the powers conferred by article 21 of the

Administrative Justice Act, the Minister for Justice and Home Affairs

has made the following regulations:-

(1)

The title of these regulations is the Extension of Title and

Jurisdiction of the Administrative Review Tribunal (Fiscal Matters) commencement.

Regulations, 2010.

(2) These regulations shall be deemed to have come into force

on the 1st June, 2010.

Amendment of Law

First Column

Second Column

Enactment

Extent of Amendment

1. The words "Board of Special

Income Tax Act,

Commissioners" in paragraph 8(3) of the

Schedule shall be substituted by the words

"Administrative Review Tribunal".

1. The words "Board of Special

Miscellaneous Forms

Rules,

Commissioners" in rule 2 shall be substituted

by the words "Administrative Review

Tribunal".

B

1. The words "Board of Special

Capital Gains

Rules,

Commissioners" in rule 2(2)(c), 2(3)(b) and

paragraph (a) of rule 5(13) of the Capital

Gains Rules shall be substituted by the

words "Administrative Review Tribunal"

and the word "Board", wherever it occurs in

the said paragraph (a) of rule 5(13) shall be

substituted by the word "Tribunal".

1. The words "Board of Special

Fringe Benefit Rules,

Commissioners" in rules 6(3) and 6(6) shall

be substituted by the words "Administrative

Review Tribunal" and the word "Board",

wherever it occurs in rule 6(3) (a) and (b)

shall be substituted by the word "Tribunal".

1. The words "Board of Special

Tax on Property

Transfers

Commissioners" in rule 18 shall be

Rules,

substituted by the words "Administrative

Review Tribunal" and the word "Board",

wherever it occurs in the said rule 18 shall

be substituted by the word "Tribunal".

1. Article 9 shall be substituted by

Import Duties Act,

the following

"9. (1)

Any person who feels

aggrieved by a decision of the Comptroller

of Customs shall in the first instance make a

written request for revision of such decision

to the Comptroller. Such request shall be

submitted to the Comptroller within thirty

days from the notification of said decision.

If no request for revision is lodged within

thirty days the person shall be deemed to

have accepted the decision.

(2) In the event that the person

referred to in subarticle (1) still feels

aggrieved by the final decision of the

Comptroller, that person shall have the right

of appeal to the Administrative Review

Tribunal established by article 5 of the

Cap. 490 Administrative Justice Act.

B B 4009

(3) This appeal shall be presented the

Administrative Review Tribunal within

thirty days from the date of notification of

the final decision, referred to in subarticle

(2), taken by the Comptroller of Customs.".

1. The words "Board of Special

Income Tax

Management Act,

Commissioners" in articles 4(7) and 31(5)

shall be substituted by the words

"Administrative Review Tribunal".

2. Article 34 shall be substituted by

the following

" Administrative

34. (1) The Administrative

Review

Review Tribunal established by article

Tribunal.

5 of the Administrative Justice Act,

hereinafter referred to as "the

Tribunal", shall be competent to hear

and determine appeals in accordance

with the provisions of article 35.

(2)

The

Administrative

Review Tribunal shall carry out such

functions as are assigned to it in terms

of this Act.

(3)

The provisions of the

Administrative Justice Act, in so far as

they apply to the Administrative

Review Tribunal, shall apply to any

proceedings before the said Tribunal

and the words "public administration"

in the said enactment shall shall be

construed as a reference to the

Commissioner.

(4)

The Tribunal shall have

the power to summon any person to

give evidence or to produce books or

other documents before it

Provided that –

(i) the clerk, agent,

employee or other person

confidentially employed in the

affairs of the appellant and the

parent, spouse or children of such

appellant shall not be called to

give evidence or to be examined

except on the request of the

appellant;

(ii) any person, other

than the Commissioner, who has

or has had any official duty, or is

or has been employed, in the

administration of the Income Tax

Acts, shall not be called to give

evidence or to be examined in

connection with any official

matter concerning the assessment

under appeal except on the

request of the Commissioner;

(iii) except at the request

of the appellant, no person shall

be examined in relation to any

information

concerning

the

appellant in respect of which the

said person is under the duty of

professional secrecy.

(5)

The Tribunal members

shall not be personally liable for any

act or default of the Tribunal done or

omitted to be done in good faith in the

course of the operations of the

Tribunal.

(6)

The provisions of article

25 of the Administrative Justice Act

shall apply to any proceedings pending

before the Board of Special

Commissioners

and

any

such

proceedings shall be assigned to the

Administrative Review Tribunal in

terms of the aforesaid article 25 with

effect from 1 st June, 2010.

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(7)

Notice of the decision on

appeal and the reasons therefor shall

be given in writing to the appellant

who shall also be informed of his

rights of any further appeal in terms of

the Administrative Justice Act.".

The law specified in the First Column of the Schedule to Amendment of

these regulations shall have effect subject to the amendments law

Schedule.

specified in the Second Column thereof.

The words "Board of Special

Commissioners" in article 35 shall be

substituted by the words "Administrative

Review Tribunal", the words "to special

commissioners" in the marginal note thereof

shall be deleted, and the word "Board",

wherever it occurs in articles 35 and 36 shall

be substituted by the word "Tribunal".

The marginal note of article 37

shall be substituted by the new marginal

note "Appeals to the Court of Appeal" and

the word "Board" wherever it appears shall

be substituted by the word "Tribunal".

1. The Income Tax (Oath by

Income Tax (Oath by

Special

Special Commissioners) Rules are hereby

Commissioners)

repealed.

Rules,

1. The Appeals (Board of Special

Appeals (Board of

Special

Commissioners) Rules are hereby repealed.

Commissioners)

Rules,

1. The

Board of Special

Board

of

Special

Commissioners

Commissioners (Declaration on Oath)

(Declaration on Oath)

Rules are hereby repealed.

Rules,

1. The words "Excise Duty Appeals

Excise Duty Act

Board" in article 31(1) including the

marginal note thereof shall be substituted by

the

words

"Administrative

Review

Tribunal".

2. Article 32 thereof shall be

substituted by the following

" Appeal .

(1) When any person is

dissatisfied with any decision of the

Comptroller taken in his regard, he

may appeal to the Administrative

Review Tribunal established by article

5 of the Administrative Justice Act

against such decision.

(2)

The

Administrative

Review Tribunal may, in its

determination on any appeal entered in

accordance with subarticle (1),

confirm, reverse or vary, in whole or

in part, the original decision.

(3)

The

Administrative

Review Tribunal shall carry out such

functions as are assigned to it in terms

of this Act.

(4)

The provisions of the

Administrative Justice Act, in so far as

they apply to the Administrative

Review Tribunal, shall apply to any

proceedings before the said Tribunal

and the words "public administration"

in the said enactment shall shall be

construed as a reference to the

Comptroller.

(5)

The provisions of article

25 of the Administrative Justice Act

shall apply to any proceedings pending

before the Excise Duty Appeals Board

and any such proceedings shall be

assigned to the Administrative Review

Tribunal in terms of the aforesaid

article 25 with effect from 1st June,

2010. (6)

The Tribunal shall give

due prompt consideration to any

matter relating to excise referred to it

by the Comptroller in accordance with

the provisions of article 30(12).

(7)

No appeal shall lie to

Administrative

Review

Tribunal

where the duty in dispute does not

exceed three hundred and fifty euro

(€350).

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(8)

After considering the

matter referred to it, and any

submissions which may have been

made to it by the Comptroller and the

appellant, the Administrative Review

Tribunal shall determine whether the

principles set out in article 30 have

been followed by the Comptroller in

the assessment made by him.

(9)

Where the said Tribunal

decides that the principles referred to

in subarticle (8) have been followed,

the determination made by the

Comptroller in accordance with the

provisions of article 30(6), shall be

confirmed; where the Tribunal decides

that the said principles have not been

followed, the Tribunal shall direct the

Comptroller to make a fresh

determination, which direction shall

contain the principles which in the

opinion of the Tribunal had been

overlooked by the Comptroller.

(10) Notice of the decision on

appeal and the reasons therefor shall

be given in writing to the appellant

who shall also be informed of his

rights of any further appeal in terms of

the Administrative Justice Act.".

3. The words "the Board", wherever

they occur in article 33 thereof shall be

substituted

by

the

words

"the

Administrative Review Tribunal".

1. Article 40 shall be amended as

Authority for Transport

in Malta Act,

follows

(a) the following proviso shall be

added to subarticle (1) thereof

"Provided that, unless otherwise

prescribed by law, an appeal lodged in

terms of this subarticle to the

Administrative Review Tribunal shall

be filed within twenty days from the

receipt of the Authority’s decision.";

and

(b) the words "shall, with effect from

the 1 st September 2009," in subarticle (2)

thereof shall be substituted by the word

"shall".

€0.75