Mauritius Revenue Authority Act

Mauritius Revenue Authority (Appeal to Supreme Court) Rules 2007

[GN 66 of 2007 – 16 June 2007] [Section 21(2)]

1. These rules may be cited as the Mauritius Revenue Authority (Appeal to Supreme Court) Rules 2007.

2. In these rules –

"Act" means the Mauritius Revenue Authority Act;

"Clerk" means the Clerk to the Committee referred to in section 18(4) of the Act.

3. Any party wishing to appeal to the Supreme Court under section 21 of the Act shall, within 21 days of the date of a decision by the Committee –

(a) lodge with, or send by registered post to, the Clerk a written application requiring the Committee to state and sign a case for the opinion of the Supreme Court on the grounds stated therein; and

(b) send a copy of his application by registered post to the other party or cause a copy to be served on him.

4. (1) (a) The Committee shall, within 28 days of the date on which an application under rule 3 is lodged with, or received by, the Clerk, state and sign a case.

(b) The Clerk shall, by registered post, send –

  (i) the case to the appellant; and

  (ii) a copy of the case of the other party.

(2) A case shall indicate –

 (a) the names and addresses of the parties;

 (b) the nature of the matter on which the Committee was required to give its decision;

 (c) the facts which were proved or admitted before the Committee;

 (d) the submissions, if any, made to the Committee by the parties, their legal or other representatives;

 (e) the decision arrived at by the Committee;

 (f) the questions of law on which the opinion of the Supreme Court is required.

5. (1) The appellant shall, within 14 days of the date of the receipt of the case stated by the Committee, cause the appeal to be lodged with the Master and Registrar.

(2) The appellant shall, within the delay specified at paragraph (1), serve a notice to the other party informing him that the appeal has been so lodged.

(3) The notice served on the other party shall contain a warning to him to the effect that he shall, if he wishes to resist the appeal, not later than 2 months after the date of service, serve on the

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