141K Hearing by three members cite [+]
(1) Notwithstanding section 141J, where, upon an application made by the appellant to the Chairman before the commencement of an appeal the Chairman is satisfied that the issue in the proceedings-
(a) is of public interest; or
(b) has, as determined by the Minister, substantial revenue implication to the Government,
the Chairman may make an order that the appeal shall be heard and disposed of by a panel of three members of the Tribunal.
(2) The Chairman shall appoint a member of the panel to preside the proceedings.
(3) The decision of the panel shall be taken by the majority of members composing the panel.
(4) Where a member of the panel under subsection (1) dies or becomes incapable of exercising his functions as a member, the proceedings shall continue before, and decision shall be given by, the remaining members of the panel, not being less than two, and the panel shall, for the purposes of the proceedings, be deemed to be duly constituted notwithstanding the death or incapability of the member as aforesaid.
(5) In any such case as is mentioned in subsection (4), the decision shall be taken by the majority of the remaining members of the panel, and if there is no majority decision, by the member presiding the proceedings.
(6) Where the term of appointment of any member of the panel expires during the pendency of any proceedings in respect of an appeal, the term of his appointment shall be deemed to be extended until the final disposal of the appeal.
141L Disclosure of interest cite [+]
(1) A member of the Tribunal having, directly or indirectly, by himself or his family member, any interest in an appeal brought before him as a member, such member shall, immediately, disclose the fact and the nature of his interest to the Chairman.
(2) Upon receipt of the disclosure of interest under subsection (1), the Chairman shall appoint another member to hear and dispose of the appeal.
141M Jurisdiction of Tribunal cite [+]
(1) The Tribunal shall have jurisdiction to determine any appeal made under section 143 of the Act, section 47 of the Excise Act 1976, subsection 68(2) of the Sales Tax Act 1972 and subsection 50(2) of the Service Tax Act 1975.
(2) Without affecting subsection (1), the Minister may by order prescribe any additional matters to be within the jurisdiction of the Tribunal.
(3) An appellant may lodge with the Tribunal an appeal in the prescribed form together with the prescribed fee.
141N Exclusion of jurisdiction of court cite [+]
(1) Where an appeal is lodged with the Tribunal and the appeal is within the jurisdiction of the Tribunal, the issues in dispute in such appeal, whether as shown in the initial appeal or as emerging in the course of the hearing, shall not be the subject of proceedings between the same parties in any court unless-
(a) the proceedings before the court were commenced before the appeal was lodged with the Tribunal; or
(b) the appeal before the Tribunal is withdrawn, abandoned or struck out.
(2) Where paragraph (1)(a) applies, the issues in dispute in the appeal to which those proceedings relate, whether as shown in the initial appeal or as emerging in the course of the hearing, shall not be the subject of proceedings between the same parties before the Tribunal unless the appeal before the court is withdrawn, abandoned or struck out.
141O Notice of appeal and hearing cite [+]
Upon an appeal being lodged under section 141M, the Secretary shall give notice of the details of the day, time and place of hearing in the prescribed form to the Director General and the appellant.
141P Negotiation for settlement cite [+]
(1) The Tribunal shall, as regards every appeal within its jurisdiction, assess whether, in all the circumstances, it is appropriate for the Tribunal to assist the parties to the proceedings to negotiate an agreed settlement in relation to the appeal.
(2) Without limiting the generality of subsection (1), in making an assessment the Tribunal shall have regard to any factor that in the opinion of the Tribunal, are likely to impair the ability of either or both of the parties to negotiate an agreed settlement.
(3) Where the parties reach an agreed settlement, the Tribunal shall approve and record the settlement and the settlement shall then take effect as if it were a decision of the Tribunal.
(a) it appears to the Tribunal that it would not be appropriate for it to assist the parties to negotiate an agreed settlement in relation to the appeal; or
(b) the parties are unable to reach an agreed settlement in relation to the appeal,
the Tribunal shall proceed to determine the appeal.
141Q No advocate and solicitor at hearing cite [+]
(1) An advocate and solicitor shall not be allowed to represent an appellant at the hearing of an appeal before the Tribunal.
(2) Notwithstanding subsection (1) and section 37 of the Legal Profession Act 1976 [Act 166]-
(a) a corporation or an unincorporated body of persons may be represented by a full-time paid employee of the corporation or body; or
(b) a minor or any other person under a disability may be represented by his next friend or guardian ad litem.
141R Proceedings to be closed cite [+]
Unless agreed by the parties to the appeal, all proceedings before the Tribunal shall be closed from the public.
(1) Any proceedings before the Tribunal shall be conducted without regard to formality and technicality and the Tribunal may-
(a) procure and receive all such evidence on oath or affirmation, whether written or oral, and examine all such persons as witnesses, as the Tribunal thinks necessary to procure, receive or examine;
(b) require the production before it of books, papers, documents, records and things;
(c) administer such oath, affirmation or statutory declaration as the case may be;
(d) seek and receive such other evidence and make such other inquiries as it thinks fit;
(e) summon the parties to the proceedings or any other person to attend before it to give evidence or to produce any document, records or other thing in his possession or otherwise to assist the Tribunal in its deliberations;
(f) receive expert evidence; and
(g) generally direct and do all such things as may be necessary or expedient for the expeditious determination of the appeal.
(2) A summons issued under this section shall be served and enforced as if it were a summons issued by a subordinate court.
141T Decision of the Tribunal cite [+]
(1) The Tribunal shall make its decision without delay and where practicable, within sixty days from the first day the hearing before the Tribunal commences.
(2) The Tribunal shall have the power-
(a) to affirm the decision of the Director General;
(b) to vary the decision of the Director General; or
(c) to set aside the decision of the Director General and substitute it with a new decision.
(3) The Tribunal shall give its reason for its decision in any appeal heard before it.