Income Tax Management Act (Cap. 372), article 37

37. (1) Any person who, having appealed to the Tribunal feels aggrieved by its decision may, by application filed within twen ty days from the date of the Tribunal’s decision, on a question of law only - (i) where the total amount of tax, additional tax, fines and interest 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 (Infe rior Jurisdiction); and (ii) where the total amount of tax, additional tax, fines and interest 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. (2) The Commissioner may, if he is dissatisfied with the decision of the Tribunal, appeal against the decision on a ques tion of law only to the court that is competent to take cognizance o f the appeal in accordance with sub-article (1)(i) and (ii) by an application filed within twenty days from the date of the Tribu nal’s decision. INCOME TAX MANAGEMENT [CAP. 372. 39 (3) Unless rules made hereunder provide a longer period, seven clear days’ notice shall be given to the parties of the date fi xed for the hearing of the appeal. ( 4 ) T h e c o u r t m a y c o n f i r m , r e duce, increase or annul the assessment or make such order s thereon as it may deem fit. (5) Notice of the amount of tax payable under the assessment as determined by the court shall be served by the Commissioner, either personally on, or by registered post to, the other party . (6) The Commissioner shall publish within a reasonable time all decisions of the court giving the facts of the appeal and t he arguments. (7) The cost of the appeal shall be in the discretion of the Cou rt of Appeal or of the Court of Appeal (Inferior Jurisdiction), as the case may be, and shall be a s um fixed by the registrar. (8) The Minister responsible for justice may by regulations under this sub-article establish the fees payable in the regist ry of the courts in relation to the filing of judicial acts in connec tion with an appeal to the Court of Appeal and to the Court of Appeal (Inferior Jurisdiction), as the case may be, under this article : Cap. 12. Provided that until such fees have been so established by the Minister, the fees contained in Schedule A to the Code of Organization and Civil Procedure shall apply. Assessments or amended assessments to be final. Amended by: I. 2010.49. Cap. 123.