Panel of assessors
26.—(1)  For the purpose of determining appeals in respect of any award made by the Collector under this Act, in any case where the appeal is against an award of —
(a)$250,000 or more — the Board must consist of the Commissioner or the Deputy Commissioner sitting with 2 persons selected by the Commissioner or the Deputy Commissioner (as the case may be) from the panel appointed under subsection (2); or
(b)less than $250,000 — the Board must consist of the Commissioner or the Deputy Commissioner sitting alone or, if he thinks fit, with 2 persons selected by the Commissioner or the Deputy Commissioner (as the case may be) from the panel appointed under subsection (2).
(2)  For the purpose of enabling the Board to be constituted under subsection (1), there must be a panel of assessors (called in this Act the panel), the members of which are appointed by the Minister. The panel consists of such number of persons as the Minister may think fit, and the name of every person appointed to the panel must be published in the Gazette.
(3)  A person is not eligible to be appointed or to remain a member of the panel if the person —
(a)is an undischarged bankrupt;
(b)has been sentenced to imprisonment for a term exceeding 6 months and has not received a free pardon; or
(c)has a mental disorder and is incapable of managing himself or herself or his or her affairs.
[21/2008]
(4)  A person appointed to the panel is, except where his or her appointment is revoked by the Minister under subsection (6), a member of the panel, unless he or she resigns during the period of the appointment, for a period of 2 years or for such shorter period as the Minister may in any case determine, but is eligible for reappointment.
(5)  Where a person ceases to be a member of the panel the Minister must, as soon as is reasonably practicable, take steps to fill the vacancy, but the existence of any vacancy in the panel does not invalidate the acts of the Board.
(6)  The Minister may at any time revoke the appointment of a member of the panel.
(7)  The members of the panel are to be paid such salaries, fees and allowances as the Minister may determine.