Duty on Documents and Transfers Act (Cap. 364), article 58

58. (1) Any person who feels aggrieved by an assessment, and has not agreed with the Commi ssioner on the amount of duty payable as provided in article 5 6(1), may enter an appeal to th e Tribunal within thirty days from the date of the service upon h im of a notice of the refusal of th e Commissioner to amend the assessment as desired. (2) Every person appealing shal l appear before the Tribunal either in person or by an agent. (3) The onus of proving that the assessment complained of is excessive shall be on the appellant. (4) Subject to the provisions of sub-article (3), the Tribunal shall confirm, reduce, increase or annul the assessment or make such order thereon as it may deem appropriate, but any such reduction or increase may refe r only to those heads of the Commissioner’s decision agains t which an appeal is entered: Provided that in the case of a declaration that is required to be made in terms of article 33 or of a notice that is required to be made in terms of article 45, the Tribunal shall summarily rejec t any appeal before it and confirm the assessment complained of, unle ss prima facie evidence is brought before it that such declaration or notice, as the case may be, has b een made by the date on which the appeal was entered. (5) An appeal to the Tribunal shall not be withdrawn or discontinued except with the consent of the Commissioner. (6) The Tribunal may order the correction of any arithmetical error incurred in any of its decisions on an application filed by either party within ten days from the service upon him of such decision and served on the other party. DUTY ON DOCUMENTS AND TRANSFERS [CAP. 364. 53 Appeals to the Court of Appeal. Amended by: VI. 2001.23. Substituted by: L.N. 245 of 2009. Cap. 490.