Income Tax Management Act (Cap. 372), article 34

34. (1) The Administrative Review Tribunal established by article 5 of the Administrative Justice Act , hereinafter referred to as "the Tribunal", shall be comp etent to hear and determine app eals in accordance with the pro visions of article 35. (2) The Tribunal shall carry out such functions as are assigned to it in terms of this Act. Cap. 490. (3) The provisions of the Administrative Justice Act , in so far as they apply to the Administrative Review Tribunal, shall appl y to any proceedings before the said Tribunal and the words "public administration" in the said enactment 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 INCOME TAX MANAGEMENT [CAP. 372. 37 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 go od faith in the course of the operations of the Tribunal. Cap. 490.(6) The provisions of article 25 of the Administrative Justice Act shall apply to any proceedings pending before the Board of Special Commissioner s and any such proceedings shall be assigne d to the Administrative Review Tri bunal in terms of the aforesaid article 25 with effect from 1st June, 2010: Provided that any proceedings pending before the Board of Special Commissioners and whic h have already commenced on the 1st June, 2010, shall remain pending before the said Board of Special Commissioners for decision, and the provisions of this sub- article shall not apply to those proceedings. Appeal. Amended by: IV . 2007.27; L.N. 336 of 2010; XII. 2014.62.