Appeals to High Court
37.—(1) The appellant or the Agency may appeal to the High Court from the decision of the Minister or an Appeal Panel under this Part upon any question of law or of mixed law and fact.
(2) Subsection (1) does not apply where the decision of the Minister or the Appeal Panel results in a change of less than $500 in the amount of tax charged.
(3) The procedure governing and the costs of any such appeal to the High Court are as provided for in the Rules of Court.
(4) The High Court must hear and determine any such appeal and may confirm, vary or annul the decision of the Minister or the Appeal Panel (as the case may be) on appeal and make such further or other order on such appeal, whether as to costs or otherwise, as the High Court considers fit.
(5) There is such further right of appeal from decisions of the High Court under this section as exists in the case of decisions made by the High Court in the exercise of its original civil jurisdiction.
Division 2—Appeal Panel
Composition and procedure of Appeal Panel
38.—(1) An Appeal Panel established under section 34(5) must comprise at least 3 individuals, at least one of whom has particular technical or other specialised knowledge in respect of the issues in the appeal.
(2) The Minister must appoint one of the individuals of the Appeal Panel as the Chairman of the Appeal Panel.
(3) In establishing an Appeal Panel, the Minister may provide for—
- (a) the terms and conditions of the membership of the Appeal Panel, including the remuneration and allowances, if any, of any member of the Appeal Panel (which are to form part of the expenses of the Agency);
- (b) the procedure to be adopted by the Appeal Panel in considering any appeal referred to it; and
