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Section 89

Application of appeal procedure to other decisions, etc., of Commissioner 

Deleted by (TPA 2nd Sch Para 5)

(1) A person aggrieved by -
  (a) a notice given by the Commissioner under section 55(1); or
  (b) a refusal by the Commissioner to make a refund or repayment under section 105 or 106; or
  (c) an apportionment of an amount or sum by the Commissioner under the Second Schedule which affects, or may affect, the liability to tax of two or more persons; or
  (d) a determination by the Commissioner under paragraph 32(4) of the Second Schedule; or
  (e) a determination by the Commissioner under paragraph 12 of the Eighth Schedule, may appeal therefrom to a local committee.

(2) The provisions of this Act relating to appeals to a local committee against assessments shall have effect with respect to an appeal under this section as if it were an appeal against an assessment.

(3) Where an appeal is brought under subsection (1) against a decision or act of the Commissioner which affects, or is likely to affect, the income of more than one person -
  (a) where the same local committee has jurisdiction with respect to all the persons concerned, the appeal shall be heard by that local committee;
  (b) where different local committees have jurisdiction with respect to the persons concerned, the appeal shall be heard by such one of those local committees as may be agreed upon by those persons or, in default of agreement, by the local committee having jurisdiction in relation to the person who first lodges an appeal;
  (c) a person lodging an appeal shall serve a copy of all the appeal documents on all other affected persons who shall be entitled to appear on the appeal as if they were parties thereto;
  (d) if the local committee before which an appeal is heard considers that any other person should be joined, it may order that a copy of all the appeal documents shall be served on that other person who shall be entitled to appear on the appeal as if he were a party thereto.

(4) Where any appeal under subsection (1) against a decision or act of the Commissioner is determined, then, subject to any right of appeal therefrom to the Court, that act or decision shall not subsequently be the ground of any other appeal, whether by the same or any other person, and the determination of that appeal shall be treated as finally determining the rights of all parties arising out of or consequent upon the act or decision of the Commissioner so appealed against whether or not that other person was heard at the appeal.


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