Duty on Documents and Transfers Act (Cap. 364), article 59

59. (1) Appeals to the Court of Appeal from decisions of the Tribunal shall be lodged in terms of Part IV of the Administrative Justice Act , subject to the following: (a) where the total amount of duty payable in dispute at the time when the appeal was lodged before the Tribunal is less than one million and one hundred and sixty-five thousand euro (€1,165,000) to the Court of Appeal (Inferior Competence); and (b) where the total amount of duty payable in dispute at the time when the appeal was lodged before the Tribunal is of one million and one hundred and sixty- five thousand euro (€1,165,000) or more, to the Court of Appeal (Superior Competence). (2) The Court of Appeal shall give the parties seven clear days’ notice of the date fixed for the hearing of the appeal. (3) The Court may confirm, reduce, increase or annul the assessment as determined by the Tribunal or make such order thereon as it may deem appropriate but any such reduction or increase may refer only to those heads of the Tribunal’s decisi on against which an appeal is entered. (4) Notice of the amount of duty payable under the assessment as determined by the Court of Appeal shall be served by the Commissioner in the manner provided in article 61. Cap. 12.(5) The Board established under article 29 of the Code of Organization and Civil Procedure may make rules concerning appeals to the Court of Appeal from decisions of the Tribunal u nder this article. (6) The powers vested under sub- article (5) shall also apply to the making of Rules relative to appeals made from the Board of Special Commissioners for Duty on Documents and the Board of Special Commissioners for Duty on Documents and Transfers. When assessments or amended assessments are final and conclusive. Amended by: II. 2003.36.