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{\operator Sangeeta Kumar}{\creatim\yr2020\mo2\dy26\hr8\min13}{\revtim\yr2020\mo2\dy26\hr8\min57}{\printim\yr2020\mo2\dy26\hr8\min57}{\version3}{\edmins2}{\nofpages8}{\nofwords2234}{\nofchars12740}{\*\company Microsoft}{\nofcharsws14945}{\vern49247}}
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\b\f0\fs24\ul\insrsid11542457 TAX TRIBUNAL
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\insrsid11542457\charrsid12985326 AT SUVA 
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\b\f0\fs24\insrsid13239637                   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid11542457  HBT No. 12 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14888300 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid11542457 
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\f0\fs24\insrsid11542457 \tab :\tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\insrsid11542457 KRISHNA SAMI NAIDU}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11542457  residing at Lot 5 Malau Road, Labasa, Fiji.
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\par 
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\b\f0\fs24\ul\insrsid13239637 R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11542457   Fiji Re}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13239637 venue & Customs Service of   Fiji}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11542457  Revenue & Customs Complex, Queen Elizabeth Drive, Nasese, Suva.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11542457\charrsid2505708 
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RESPONDENT
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\par 
\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11542457 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang1033\langfe5129\langfenp5129\insrsid11542457 Co}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\f0\fs24\lang1033\langfe5129\langfenp5129\insrsid14888300 unsel\tab      \tab :    Applicant:    }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang1033\langfe5129\langfenp5129\insrsid11542457 Mr Solanki B}{\rtlch\fcs1 \af0\afs24 
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:    Respondent: Mr Qalo E
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Date of Hearing         :   }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang1033\langfe5129\langfenp5129\insrsid15668335 17.02.20}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang1033\langfe5129\langfenp5129\insrsid15680024 20}{\rtlch\fcs1 
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Date of Judgment\tab :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang1033\langfe5129\langfenp5129\insrsid11542457     }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\lang1033\langfe5129\langfenp5129\insrsid15680024 24.02.2020}{\rtlch\fcs1 \af0 
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\par }\pard \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11542457 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11542457 
\par }\pard \ltrpar\qc \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11542457 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid11542457 JUDG}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid11542457\charrsid5202494 MENT}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid11542457 
\par }\pard \ltrpar\ql \li0\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid15668335\charrsid15668335 INTRODUCTION}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid5768264\charrsid15668335 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid5768264\charrsid15668335 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard\plain \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid5768264\charrsid15668335 This is an application for review filed by }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335\charrsid15668335 Applicant,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5768264\charrsid15668335  in the Tax Tribunal, for a review of a decision of Respondent dated 18.7.2019. The Application was transferred }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335\charrsid15668335 by Resident}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5768264\charrsid15668335  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335\charrsid15668335 Magistrate who}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5768264\charrsid15668335 
 is adjudicating matters of Tax Tribunal and the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752 typed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5768264\charrsid15668335 minutes reads as }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid5768264\charrsid12877536 \'93Application is transferred to the Tax Court in accordance with }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15668335\charrsid12877536 Section}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid5768264\charrsid12877536  81(2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13239637\charrsid12877536 ) (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid5768264\charrsid12877536 
a) and (b) of the Tax Administration Act 2009}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15488289\charrsid12877536  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid5768264\charrsid12877536 \'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5768264\charrsid15668335 . }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15488289\charrsid15668335  Disputed Sum in terms of Tax Administration Act 2009}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13239637  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15488289\charrsid15668335 (The Act) is FJD 15.901}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335\charrsid15668335 , 762.32}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15488289\charrsid15668335 
. This }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14888300\charrsid15668335 is in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15488289\charrsid15668335  excess of monetary restriction of the Tax Tribunal\rquote 
s jurisdiction to adjudicate a tax }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14888300 disputes,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15488289\charrsid15668335 
 without consent of the parties. Tax Tribunal (TT) can only transfer matters in terms of Section 88 of the Act and there is no power to transfer a matter to High Court in terms of Section 81(2) (a) and (b) of the Act.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid4016166\charrsid15668335  If Disputed Sum of Application is less than $}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335\charrsid15668335 500,000,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4016166\charrsid15668335 
 TT obtains jurisdiction to adjudicate the matter in te}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752 rms of Section 81(2)(a) the Act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4016166\charrsid15668335 
. If Disputed Sum is above $500,000 TT obtains jurisdiction to adjudicate }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752 only by consent of both }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4016166\charrsid15668335 
parties in terms of Section 81(2) (b) of the Act. If Disputed Sum is more than $500,000 and parties do not consent to the jurisdiction of TT there is a lacuna in the Act. There is no provision in Section 81(2) of the Act that allows TT to transfer }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13774105 disputes }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752 above }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752\charrsid15668335 $}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid1323673\charrsid15668335 500,000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13774105  on the basis of value alone, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752 but }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid10701752\charrsid15668335 TT}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1323673\charrsid15668335  can transfer any matter to Tax }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752\charrsid15668335 Court in}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13774105  terms of Section 88 of the Act, irrespective of value of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752 dispute. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13774105 
Such transfers are allowed only in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9901872 opinion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13774105  of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14888300 TT there}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13774105  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752 are}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13774105  impo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9901872 r
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13774105 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9901872 ant }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13774105   question}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid10701752 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13774105  of law}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752 , public interest and urgency}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9901872 .
\par }\pard \ltrpar\s18\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14888300 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid9901872 \hich\af0\dbch\af0\loch\f0 2.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9901872 TT\rquote 
s power to transfer and jurisdiction of Tax Court to deal with such matter was heard as a preliminary issue in terms of Order 33 rule 3 of High Court Rules 1988. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752 
 In the absence of specific rules for Tax Court, High Court Rules 1988 is used.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9901872 
\par }\pard \ltrpar\s18\ql \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14888300\charrsid14888300 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid9901872 \hich\af0\dbch\af0\loch\f0 3.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9901872 
Both parties submitted written submissions. Applicant contends that irrespective of manner in which matter was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14888300 transferred,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9901872 
 Tax Court is conferred with jurisdiction of the application.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5768264\charrsid15668335 
\par }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15876558 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid15668335\charrsid15668335 ANALYSIS}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid1323673\charrsid15668335 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid1323673\charrsid15668335 \hich\af0\dbch\af0\loch\f0 4.\tab}}\pard\plain \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid1323673\charrsid15668335 This matter was transferred by TT purportedly in terms of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid662424\charrsid15668335 Section}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid1323673\charrsid15668335  81(2) of the Act. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1323673 
\par }\pard \ltrpar\s18\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid1323673\charrsid15668335 \hich\af0\dbch\af0\loch\f0 5.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1323673\charrsid15668335 
Since there is no jurisdiction granted to TT to transfer matters in terms of Section 81(2) I }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7365912 invited }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7365912\charrsid15668335 both}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1323673\charrsid15668335 
 parties to make submissions on this issue and a hearing was conducted. Both parties filed written submissions and they also made oral submissions in line with written submissions.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1323673 
\par }\pard \ltrpar\s18\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335\charrsid15668335 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid11814438\charrsid15668335 \hich\af0\dbch\af0\loch\f0 6.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11814438\charrsid15668335 
A person dissatisfied with tax decision may seek a review of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\insrsid11814438\charrsid7365912 tax decision}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11814438\charrsid15668335 
 by CEO of Fiji Revenue and Customs Service Act 1998}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15417044\charrsid15668335 (CEO), in terms of Section 16(1) of the Act.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11814438 
\par }\pard \ltrpar\s18\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335\charrsid15668335 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid11814438\charrsid15668335 \hich\af0\dbch\af0\loch\f0 7.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11814438\charrsid15668335 In terms of Section}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7365912  2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11814438\charrsid15668335  of the Act }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15417044\charrsid15668335 
.Tax decision is interpreted exclusively in the following manner}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15417044\charrsid15668335  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid11814438\charrsid15668335 
\par }\pard\plain \ltrpar\qj \li0\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15876558 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15417044\charrsid15668335 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335        }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7365912 \'93}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15668335  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15417044\charrsid7365912 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\insrsid15417044\charrsid7365912 tax decision}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid15417044\charrsid7365912 " }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\insrsid15417044\charrsid7365912 means}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15417044\charrsid7365912  \endash 
\par }\pard \ltrpar\qj \li1440\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15876558 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15417044\charrsid7365912 (a) a tax assessment; or
\par (b) in relation to a tax law, a decision on any matter left to the discretion, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7365912\charrsid7365912 judgment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15417044\charrsid7365912 
, direction, opinion, approval, consent, satisfaction, or determination of the CEO, other than such decision made in relation to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7365912  the making of a tax assessment}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid10701752 .\'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15417044\charrsid7365912 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid10701752 \hich\af0\dbch\af0\loch\f0 8.\tab}}\pard\plain \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid10701752 A person dissatisfied with \lquote tax decision\rquote  can object to that within specified time in terms of section}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6049946  16}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid10701752  of the Act.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15417044\charrsid15668335 Section 16 (1) of the Act states}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15417044\charrsid15668335 
\par }\pard\plain \ltrpar\qj \li1440\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15876558 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15417044\charrsid15668335 \'9316}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15876558\charrsid15668335 . (}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid15417044\charrsid15668335 1) A person }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\insrsid15417044\charrsid7365912 dissatisfied with a tax decision}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid15417044\charrsid15668335  may lodge an }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\insrsid15417044\charrsid7365912 objection to the decision with the CEO\emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid15417044\charrsid7365912 
\par }\pard \ltrpar\qj \li2160\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid15876558 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15417044\charrsid15668335 
(a) in the case of a tax decision that is a tax assessment, within 60 consecutive days of service of the notice of the decision; or
\par (b) in any other case, within 30 consecutive days of service of notice of the decision.
\par }\pard \ltrpar\qj \li1440\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15876558 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15417044\charrsid15668335 \'85\'85\'85..}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7365912 
\par (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7365912\charrsid7365912 6) Subject to subsection (7), the CEO must consider the objection and either allow the objection in whole or part, or disallow it, and the }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\i\f0\fs24\insrsid7365912\charrsid7365912 CEO\rquote s decision is referred to as an objection decision.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid7365912\charrsid7365912 (7) The CEO must serve notice of the objection decision on the person objecting no l
ater than 90 consecutive days after lodgement of the objection or, where additional information has been sought in accordance with subsection (5), 90 consecutive days after receipt of such additional information}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid15417044\charrsid15668335 \'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6888848 (emphasis added)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15417044\charrsid6888848 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid10294232\charrsid15668335 \hich\af0\dbch\af0\loch\f0 9.\tab}}\pard\plain \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid10294232\charrsid15668335 A person dissatisfied with }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15417044\charrsid15668335 \'93}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\insrsid15417044\charrsid7365912 
objection decision}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15417044\charrsid15668335 \'94 of CEO can make an application to TT in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6444674\charrsid15668335 
terms of Section 17 of the Act to review the said decision of CEO.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10294232 
\par }\pard \ltrpar\s18\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14888300 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid7365912 \hich\af0\dbch\af0\loch\f0 10.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7365912 In terms with Interpretation contained in Section 2 }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\i\f0\fs24\insrsid7365912\charrsid7365912 objection decision}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7365912  is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14888300 defined}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid7365912  as decision in terms of Section 16(2) of the Act. This is an exclusive interpretation as the word \lquote means\rquote  used.
\par }\pard \ltrpar\s18\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid6888848 \hich\af0\dbch\af0\loch\f0 11.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6888848 CEO\rquote s decision regarding}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid10701752  objection to the \lquote tax}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6888848  decision}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752 \rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6888848 
 is \lquote objection decision\rquote  and it can be subject to further review}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6049946  by}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6888848  TT. So TT is a creation of st
atute and jurisdiction is conferred to it in the Act.
\par }\pard \ltrpar\s18\ql \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6888848\charrsid6888848 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid10294232\charrsid15668335 \hich\af0\dbch\af0\loch\f0 12.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10294232\charrsid15668335 Section 17 of the Act states as follow}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid15668335 s:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10294232\charrsid15668335 
\par }\pard\plain \ltrpar\qj \fi720\li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6888848 \'93}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 
Review of Objection Decision by the Tax Tribunal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335 
\par }\pard \ltrpar\qj \li1590\ri0\sa160\sl276\slmult1\widctlpar\tx1590\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1590\itap0\pararsid15876558 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 17. \emdash 
 (1) A person dissatisfied with an }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\insrsid10294232\charrsid6888848 objection decision}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335  may make an }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\i\f0\fs24\insrsid10294232\charrsid6888848 application to the Tax Tribunal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335  in accordance with section 82 for review of the decision.
\par }\pard \ltrpar\qj \li1440\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15876558 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 
(2) The Tax Tribunal may, in reviewing an objection decision, exercise all the powers and discretions of the CEO under the tax law under which the tax decision to which the objection decision was made.
\par (3) If an application for review relates to a tax assessment, the Tax Tribunal may make an order to \endash 
\par }\pard \ltrpar\qj \li2160\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid15876558 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 (a)}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 \~affirm, reduce, increase, or otherwise vary the assessment to which the objection decision relates;
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 (b)\~}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 
remit the assessment to the CEO for reconsideration in accordance with the directions of the Tribunal; or
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 (c)\~}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 refer a question of law to the 
Tax Court for its opinion in accordance with section 87; or
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 (d)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 \~transfer proceedings to the Tax Court as specified in section 88.
\par }\pard \ltrpar\qj \li1440\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15876558 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 
(4) If an application for review relates to a tax decision other than a tax assessment, the Tax Tribunal may make an order to \emdash 
\par }\pard \ltrpar\qj \li2160\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid15876558 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 (a)}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 \~affirm, vary, or set aside the decision;
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 (b)\~}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 
refer a question of law to the Tax Court for its opinion in accordance with section 87; or
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 (c)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 \~transfer proceedings to the Tax Court as specified in section 88.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6888848 (emphasis added)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10294232\charrsid6888848 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid6444674\charrsid15668335 \hich\af0\dbch\af0\loch\f0 13.\tab}}\pard\plain \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid6444674\charrsid15668335 The Act had created TT and jurisdiction of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335\charrsid15668335 it is}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6444674\charrsid15668335  conferred in terms of the said Act. So there is no inherent jurisdiction for TT to deal with }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752 Tax }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15668335\charrsid15668335 matters. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6444674 
\par }\pard \ltrpar\s18\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid6444674\charrsid15668335 \hich\af0\dbch\af0\loch\f0 14.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6444674\charrsid15668335 In terms of Section 17 power to review CEO\rquote s \lquote 
objection decision\rquote  TT may review }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9722538\charrsid15668335 a \lquote reviewable decision\rquote }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6444674\charrsid15668335 
 in terms of Section 82 of the Act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9722538\charrsid15668335 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \cs17\f0\fs24\super\insrsid9722538\charrsid15668335 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s15\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs17\super\insrsid9722538 
\chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9722538  Section }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid9722538\charrsid9722538 82}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid9722538 (1) of the Act \'9382}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid9722538\charrsid9722538  (1) A person dissatisfied with a reviewable decision may apply to the Tax Tribunal for review of the decision}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9722538\charrsid9722538 .}}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid6444674 
\par }\pard \ltrpar\s18\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335\charrsid15668335 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid9722538\charrsid15668335 \hich\af0\dbch\af0\loch\f0 15.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid9722538\charrsid15668335 What constitutes a \lquote reviewable decision\rquote 
 is also defined in interpretation section}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \cs17\f0\fs24\super\insrsid9722538\charrsid15668335 \chftn {\footnote \ltrpar \pard\plain \ltrpar
\s15\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9722538 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f31506\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs17\super\insrsid9722538 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9722538  Section 2 of the Act }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid9722538\charrsid9722538 "reviewable decision" means
\par (a) an objection decision; or
\par (b) a decision relating to the registration or cancellation of the registration of a tax agent;}}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335 
\par }\pard \ltrpar\s18\ql \li720\ri0\sa160\sl259\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10701752\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752\charrsid10701752 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid662424\charrsid10701752 \hich\af0\dbch\af0\loch\f0 16.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid662424\charrsid10701752 The Act conferred jurisdiction to TT}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid10294232\charrsid10701752  in terms of Section 8}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3539238\charrsid10701752 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10294232\charrsid10701752 
 and it states as follow;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid662424\charrsid10701752 
\par }\pard\plain \ltrpar\qj \fi720\li2160\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid15876558 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6888848\charrsid15876558 \'93}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid662424\charrsid15876558 Jurisdiction of Tribunal

\par }\pard \ltrpar\qj \li1440\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15876558 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid662424\charrsid15668335 81. \emdash 
 (1) The Tribunal has jurisdiction \emdash 
\par }\pard \ltrpar\qj \li2160\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid15876558 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid662424\charrsid15668335 
(a) to review a reviewable decision under this}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335  Act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid662424\charrsid15668335 ; and
\par (b) exercise any other function or jurisdiction conferred to the Tribunal under this }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 Act}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid662424\charrsid15668335 
 or any other written law.
\par }\pard \ltrpar\qj \li1440\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15876558 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid662424\charrsid15668335 (2) The Tribunal has power 
\emdash 
\par }\pard \ltrpar\qj \li2160\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid15876558 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid662424\charrsid15668335 (a) }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\i\f0\fs24\insrsid662424\charrsid15668335 to adjudicate on matters }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid662424\charrsid15668335 within its jurisdiction relating to disputes }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\i\f0\fs24\insrsid662424\charrsid15668335 up to $50}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\insrsid10294232\charrsid15668335 0}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\insrsid662424\charrsid15668335 ,000}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid662424\charrsid15668335 ; and
\par (b) to determine claims where the amount in dispute }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\insrsid662424\charrsid15668335 exceeds $50}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\insrsid10294232\charrsid15668335 0}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\i\f0\fs24\insrsid662424\charrsid15668335 ,000}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid662424\charrsid15668335  if }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\insrsid662424\charrsid15668335 both parties consent}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid662424\charrsid15668335  to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\insrsid662424\charrsid15668335 Tribunal\rquote s Jurisdiction}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid662424\charrsid15668335 .
\par (c) to determine any decision relating to the registration or cancellation of registration of a Tax Agent.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid6888848 \'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6888848\charrsid6888848 
(emphasis added)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10294232\charrsid15668335 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid3539238\charrsid15668335 \hich\af0\dbch\af0\loch\f0 17.\tab}}\pard\plain \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid3539238\charrsid15668335 When the value of dispute up }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335\charrsid15668335 to $}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3539238\charrsid15668335 
500,000 can be adjudicated by TT, but when it exceeds 500,000 the jurisdiction to determination of such }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12924384\charrsid15668335 claims are only with the consent of both }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid15668335\charrsid15668335 parties}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12924384\charrsid15668335 . If any of the parties object to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15668335\charrsid15668335 jurisdiction}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12924384\charrsid15668335  of TT i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6888848 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid12924384\charrsid15668335  cannot hear such matter, but unfortunately t
here is no provision to transfer such matter to Tax Court in terms of Section 81(2)(a)and (b) of the Act, as stated by Resident Magistrate in his decision to transfer the matter.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6888848  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10294232 
\par }\pard \ltrpar\s18\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15668335 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid12924384\charrsid15668335 \hich\af0\dbch\af0\loch\f0 18.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12924384\charrsid15668335 
TT can transfer a matter before it in terms of Section 17(3)(d) read with Section  88 of the Act.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12924384 
\par }\pard \ltrpar\s18\ql \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14888300\charrsid14888300 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid12924384\charrsid6888848 \hich\af0\dbch\af0\loch\f0 19.\tab}}\pard \ltrpar\s18\ql \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12924384\charrsid6888848 Section 17(3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid593376\charrsid6888848 ) (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12924384\charrsid6888848 c) of the Act read with Section 87 of the Act allows TT to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid12924384\charrsid6888848 refer a matter}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12924384\charrsid6888848  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15292686\charrsid6888848 
Tax Court to obtain an opinion about a question of law. This is not transfer of the entire matter but to obtain some opinion on a question of law.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12924384 
\par }\pard \ltrpar\s18\ql \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14888300\charrsid14888300 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid15292686\charrsid593376 \hich\af0\dbch\af0\loch\f0 20.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15292686\charrsid593376 So, TT can only transfer an application for review of CEO\rquote 
s decision in terms of Section 88 of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376\charrsid593376 Act. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15292686\charrsid593376 
Section 88(2) allows a transfer of matter on an application by one }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376\charrsid593376 party. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15292686\charrsid593376 
TT can transfer a matter to Tax Court , without a formal application  by a party for any of the grounds stated in Section 88(2) of the Act which reads,
\par }\pard\plain \ltrpar\qj \li1440\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15876558 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15292686\charrsid15668335 \'93(2) The Tribunal may order the transfer of the proceedings to the Tax Court if the Tribunal is of }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13068048\charrsid15668335 the opinion that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15292686\charrsid15668335 
\par }\pard \ltrpar\qj \fi720\li1440\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15876558 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15292686\charrsid15668335 (a) an }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\insrsid15292686\charrsid15668335 important question of law is likely to arise}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15292686\charrsid15668335 ; or
\par }\pard \ltrpar\qj \li2160\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid15876558 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15292686\charrsid15668335 
(b) the case is of such a nature and of such }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\insrsid15292686\charrsid15668335 urgency }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15292686\charrsid15668335 that it is in the }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\i\f0\fs24\insrsid15292686\charrsid15668335 public interest}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid15292686\charrsid15668335  that it be transferred to the Tax Court}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15292686\charrsid15668335 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13068048\charrsid15668335 \'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid6888848 (emphasis added)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid15292686\charrsid15668335 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid13068048\charrsid593376 \hich\af0\dbch\af0\loch\f0 21.\tab}}\pard\plain \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid13068048\charrsid593376 In my judgment TT cannot transfer a matter to Tax Court outside the specific provision in the Act. Statutes relating to taxation and administration are to be given strict legal }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11756043\charrsid593376 construction. (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13068048\charrsid593376 see }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\insrsid13068048\charrsid593376 
Europa Oil(NZ)Ltd v. Inland Revenue Commissioner}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10701752\charrsid10701752  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid13068048\charrsid10701752 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid13068048\charrsid593376 1976) All ER 503 at 508 (PC); }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\insrsid13068048\charrsid593376 IRC v Duke of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\ul\insrsid16472908\charrsid593376 
Westminister}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10701752\charrsid10701752  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16472908\charrsid593376 (1936) AC 1 at p21). So jurisdiction which is specific cannot be inferred \lquote 
spirit of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11756043\charrsid593376 law\rquote . }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16472908\charrsid593376 The power to transfer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3825053  a matter from TT}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16472908\charrsid593376  is granted only under Section 88 and not under Section 82 of the Act.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid13068048 

\par }\pard \ltrpar\s18\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376\charrsid593376 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid16472908\charrsid593376 \hich\af0\dbch\af0\loch\f0 22.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16472908\charrsid593376 Applicant argues that Tax Court\rquote s 
jurisdiction is wide in terms of Section 91(1) (b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11756043\charrsid593376 ) of the Act,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16472908\charrsid593376 
 hence matter can be dealt in this court irrespective of any }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid16472908\charrsid3825053 lacuna}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16472908\charrsid593376 
 in law and or irregularity in transfer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11756043\charrsid593376  by TT.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid16472908 
\par }\pard \ltrpar\s18\ql \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376\charrsid593376 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid11756043\charrsid593376 \hich\af0\dbch\af0\loch\f0 23.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11756043\charrsid593376 Section 91(1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3153545\charrsid593376 ) (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11756043\charrsid593376 b) of the Act defines the jurisdiction of Tax }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3153545\charrsid593376 Court,}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11756043\charrsid593376  and accordingly it conferred Tax Court to hear and determine all actions}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3818658\charrsid593376 
. Section 91 of the Act reads as follow}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11756043 
\par }\pard\plain \ltrpar\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11756043\charrsid15668335 \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11756043\charrsid14888300 \'93}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14888300\charrsid14888300 
91 (1) The Tax Court has jurisdiction-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid11756043\charrsid14888300 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang1033\langfe1033\langnp1033\insrsid3153545 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard\plain \ltrpar\s18\qj \fi-360\li2160\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin2160\itap0\pararsid15876558\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\f0\fs24\insrsid3153545 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14888300\charrsid14888300 o hear and determine appeals conferred upon it under this Act or any other written law;
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang1033\langfe1033\langnp1033\insrsid3153545 \hich\af0\dbch\af0\loch\f0 (b)\tab}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3153545 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid14888300\charrsid14888300 o hear and determine all actions;
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang1033\langfe1033\langnp1033\insrsid3153545 \hich\af0\dbch\af0\loch\f0 (c)\tab}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3153545 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid14888300\charrsid14888300 o hear and determine questions of law referred to it by the Tax Tribunal;
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang1033\langfe1033\langnp1033\insrsid3153545 \hich\af0\dbch\af0\loch\f0 (d)\tab}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3153545 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid14888300\charrsid14888300 o hear and determine matters transferred to it under section 88 (2);
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang1033\langfe1033\langnp1033\insrsid3153545 \hich\af0\dbch\af0\loch\f0 (e)\tab}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3153545 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid14888300\charrsid14888300 o hear and determine applications for leave to have matters before the Tribunal transferred to it under section 88 (3);
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang1033\langfe1033\langnp1033\insrsid3153545 \hich\af0\dbch\af0\loch\f0 (f)\tab}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3153545 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid14888300\charrsid14888300 o order compliance with this Act;
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\lang1033\langfe1033\langnp1033\insrsid3153545 \hich\af0\dbch\af0\loch\f0 (g)\tab}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3153545 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid14888300\charrsid14888300 o exercise other functions and powers as are conferred on it b}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid3153545 y this or any other written law}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid14888300\charrsid14888300 ;
\par }\pard\plain \ltrpar\qj \li1440\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid15876558 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14888300\charrsid14888300 (2)  In all matter before it, the Tax C
ourt has full and exclusive jurisdiction to determine them in a manner and to make decisions or orders not inconsistent with this Act or any other written law.
\par (3)  No decision or order of the Court, and no proceedings before the Court, may be held to be invalid for want to form, or be void or in any way vitiated by reason of an informality or error in for}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid3153545 m}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid14888300\charrsid14888300 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\fs24\insrsid10701752 \'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid14888300\charrsid14888300 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid3818658\charrsid593376 \hich\af0\dbch\af0\loch\f0 24.\tab}}\pard\plain \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid3818658\charrsid593376 The subject matter jurisdiction is with Tax }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376\charrsid593376 Court,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3818658\charrsid593376 
 hence there is no patent lack of jurisdiction to adjud}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752 icate application for review}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14888300\charrsid593376 . }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid3825053 If a matter }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14888300 is }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14888300\charrsid593376 transferred}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid3818658\charrsid593376  by TT in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3825053 terms of Section 88 of the Act, Tax Court can hear that matter irrespective of value of  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\f0\fs24\insrsid3825053\charrsid3825053 objection decision}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3825053 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3818658 
\par }\pard \ltrpar\s18\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid3818658\charrsid593376 \hich\af0\dbch\af0\loch\f0 25.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3818658\charrsid593376 
TT can transfer a matter if in the opinion of TT if that matter raises an important question of law or in the public interest it is an urgent determination. So, irrespective of reason for the transfer, Tax Court can determine }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11887486\charrsid593376 an application for review of CEO\rquote s decision.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11887486 
\par }\pard \ltrpar\s18\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376\charrsid593376 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid11887486\charrsid593376 \hich\af0\dbch\af0\loch\f0 26.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11887486\charrsid593376 
Section 91(2) of the Act allows Tax Court exclusive jurisdiction of all the matters before it. It also allows Tax Court to make any }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376\charrsid593376 determination in}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid11887486\charrsid593376  terms of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376\charrsid593376 Act or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11887486\charrsid593376  any other written law.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3818658 
\par }\pard \ltrpar\s18\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376\charrsid593376 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid11887486\charrsid10701752 \hich\af0\dbch\af0\loch\f0 27.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid3153545\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11887486\charrsid10701752 
There is a lacuna in the Act as to the matters where the value is over 500,000 and when the parties do not consent. In this instance Applicant st
ated that it will not consent to the jurisdiction of TT. In such an instance it will be futile to send the matter to TT only to record }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752 non }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14888300\charrsid10701752 consent or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3825053\charrsid10701752  their objection to jurisdiction of TT. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3153545\charrsid10701752 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid11887486\charrsid593376 \hich\af0\dbch\af0\loch\f0 28.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11887486\charrsid593376 The value of the proceeding is }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid5315292\charrsid593376 over 15 million and when }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752 one}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5315292\charrsid593376 
 party object to the jurisdiction of TT it cannot adjudicate such applications for review. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid11887486 
\par }\pard \ltrpar\s18\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid10701752\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid10701752 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid5315292\charrsid593376 \hich\af0\dbch\af0\loch\f0 29.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5315292\charrsid593376 
There is no provision in the Act that allows a party to come to Tax Court,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3825053  by filing an application directly in Tax Court,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid5315292\charrsid593376  when the value of the disputed decision is over 500,000. All applications irrespective of the value needs to be filed in TT. This is to allow part}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid393419\charrsid593376 ies t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid3825053 o consent to jurisdiction of TT, at initial stage. Though this had not happened it is clear that Applicant is obje}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid10701752 cting to the jurisdiction of TT, hence no determination can be made.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5315292 
\par }\pard \ltrpar\s18\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376\charrsid593376 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid393419\charrsid593376 \hich\af0\dbch\af0\loch\f0 30.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid393419\charrsid593376 
If either of party do not consent there should be provision to transfer such matter to Tax Court. There }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376 is no such provision in the Act.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid393419 
\par }\pard \ltrpar\s18\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376\charrsid593376 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid393419\charrsid593376 \hich\af0\dbch\af0\loch\f0 31.\tab}}\pard \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid393419\charrsid593376 There is subject matter jurisdiction vested with Tax Court, in ter
ms of section 91(1) of the Act. Section 91(2) gives Tax Court exclusive jurisdiction to deal with the matter in terms of the Act or any other law. There is no inconsistency in Tax Court determining an application to review CEO\rquote 
s decision. Though there is irregularity as to the manner in which it}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid661657  case}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid393419\charrsid593376  was transferred}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid3825053  by TT,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid393419\charrsid593376  in my mind that will not affect the exclusivity of the jurisdiction granted to Tax Court to deal with the matter. }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid393419 
\par }\pard \ltrpar\s18\qj \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376\charrsid593376 
\par }\pard\plain \ltrpar\qj \li0\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15876558 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid593376\charrsid593376 CONCLUSION}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid748144\charrsid593376 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid748144\charrsid593376 \hich\af0\dbch\af0\loch\f0 32.\tab}}\pard\plain \ltrpar\s18\qj \fi-720\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid748144\charrsid593376 TT cannot transfer a matter in terms of Section 81(2}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15876558\charrsid593376 ) (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid748144\charrsid593376 a) and (b) to Tax Court.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4078281 
 TT can refer a matter or transfer a matter to Tax Court. Transfer is when there is important question of law or urgency or public importance.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid748144\charrsid593376  Irrespective of that irregularity}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4078281  in the manner in which this matter is transferred}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15876558 , }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15876558\charrsid593376 there
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid748144\charrsid593376 
 is exclusive jurisdiction vested with Tax Court to deal with a matter before it, in terms of Section 91(2) of the Act. Tax Court can deal with such a matter as long as it is not inconsistent with the Act }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid593376\charrsid593376 or any}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid748144\charrsid593376  other law. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14495806\charrsid593376 There is irregularity as to the 
form in with this matter was transferred, but that again was}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4078281  due to lacuna in the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14495806\charrsid593376 
 Act. There is no provision that grants jurisdiction to TT to adjudicate when the value exceeded 500,000 and both parties do not consent to the jurisdiction of TT.  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376\charrsid593376 It can}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14495806\charrsid593376  tra
nsfer a matter in terms of Section 88 of the Act, but that is only on two specific instances stated in said provision. Since the Act had created this situation and it cannot be held against the tax payer I proceed to deal with the matter irrespective of t
he irregularity as to the form of transfer. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376\charrsid593376 Section}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14495806\charrsid593376  91(1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid593376\charrsid593376 ) (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14495806\charrsid593376 b) and 91(2) and (3) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid661657 of the Act }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14495806\charrsid593376 grants jurisdiction to Tax Court to deal with a matter }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14309119\charrsid593376 
irrespective of the irregularity in the transfer and lacuna in the Act. Applicant is estopped from raising this issue }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid661657 later }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14309119\charrsid593376 as he had }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376\charrsid593376 argued that}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14309119\charrsid593376 
 matter should remain in Tax Court. I can refer this matter to TT, but considering }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid661657 lacuna in law, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14309119\charrsid593376 
the time factor and amount this will only delay the adjudication which is not desirable in this instance. Having considered the submissions of the parties I decided to proceed with this matter, instead of sending back to }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid593376\charrsid593376 TT.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid748144\charrsid593376 
\par }\pard\plain \ltrpar\ql \li0\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15876558 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid593376\charrsid593376 FINAL ORDER}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid14309119\charrsid593376 
\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid4078281 \hich\af0\dbch\af0\loch\f0 a.\tab}}\pard\plain \ltrpar\s18\ql \fi-360\li720\ri0\sa160\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \f0\fs24\insrsid4078281 Matter to proceed }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14888300 in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14888300\charrsid15668335 Tax}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\f0\fs24\insrsid14309119\charrsid15668335  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15876558\charrsid15668335 Court}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15876558 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14309119 

\par {\listtext\pard\plain\ltrpar \s18 \rtlch\fcs1 \af0 \ltrch\fcs0 \lang1033\langfe1033\langnp1033\insrsid14309119\charrsid15668335 \hich\af0\dbch\af0\loch\f0 b.\tab}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid14309119\charrsid15668335 
There is no order as to the costs.
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\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1653428\charrsid15668335 
\par }\pard \ltrpar\ql \li360\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid15876558 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid593376\charrsid12586117 Dated at Suva this }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid593376    }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid593376\charrsid12586117  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid4078281 24}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\super\insrsid4078281\charrsid4078281 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid4078281  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid593376\charrsid12586117  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\f0\fs24\insrsid593376      }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid593376\charrsid12586117 day of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid593376  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid4078281 February}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid593376 , 2020}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid593376\charrsid12586117 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid593376 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid593376\charrsid12586117 
\par }\pard\plain \ltrpar\s18\ql \li720\ri0\sa160\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 
\f31506\fs22\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid593376\charrsid12586117 
\par }\pard \ltrpar\s18\ql \li720\ri0\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid15876558\contextualspace {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid593376\charrsid12586117 \tab \tab \tab \tab 
\tab \tab \tab \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85.
\par \tab \tab \tab \tab \tab \tab \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\insrsid593376\charrsid12586117 Justice Deepthi Amaratunga
\par \tab \tab \tab \tab \tab \tab \tab }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\fs24\ul\insrsid593376\charrsid12586117 High Court, Suva}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\f37\ul\insrsid593376\charrsid12586117 
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\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid5315292\charrsid15668335 
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