40.—(1) Any person who is dissatisfied with the Commissioner’s decision under section 39A(5) on a notice of objection may —
(a)
within 30 days after the person is informed of that decision and upon payment of duty, and surcharge (if applicable), in conformity therewith, appeal against the decision to the General Division of the High Court; and
[Act 1 of 2013 wef 22/02/2013]
[Act 41 of 2020 wef 07/12/2020]
[Act 40 of 2019 wef 02/01/2021]
(b)
for that purpose, require the Commissioner to state and sign a case, setting forth the question upon which his opinion was required, and the decision made by him.
[33/99]
(1A) Any appeal under subsection (1) shall not be effective unless written notice of the appeal is served on the Commissioner within 30 days of the person being informed of the Commissioner’s decision under section 39A(5) on the notice of objection.
[33/99]
[Act 1 of 2013 wef 22/02/2013]
(2) The Commissioner shall thereupon state and sign a case and deliver it to the person by whom it is required, and the case may, within 7 days thereafter, be set down by him for hearing.
(3) Upon hearing the case, the General Division of the High Court is to determine the question submitted and —
(a)
in the case of a decision on a notice of objection to an adjustment under section 33A — if the General Division of the High Court is of the opinion that the purpose or effect of the arrangement in question is that specified in section 33A(1), and section 33A(5) does not apply, the General Division of the High Court is to either confirm or vary the adjustment; and
[Act 40 of 2019 wef 02/01/2021]
(b)
in any other case — if the General Division of the High Court is of the opinion that the instrument in question is chargeable with duty, the General Division of the High Court is to assess the duty with which it is chargeable.
[Act 41 of 2020 wef 07/12/2020]
[Act 40 of 2019 wef 02/01/2021]
(4) If it is decided by the General Division of the High Court that the decision of the Commissioner is erroneous, any excess of duty which may have been paid in conformity with the erroneous decision, together with any interest, surcharge, fine or penalty which may have been paid in consequence thereof, shall be ordered by the General Division of the High Court to be repaid to the appellant, with or without costs as the General Division of the High Court may determine.
[33/99]
[Act 41 of 2020 wef 07/12/2020]
[Act 40 of 2019 wef 02/01/2021]
(5) If the decision of the Commissioner is confirmed, the General Division of the High Court may make an order for payment to the Commissioner of the costs incurred by him in relation to the appeal.
[33/99]
[Act 40 of 2019 wef 02/01/2021]
(6) In this section —
“arrangement” has the meaning given by section 33A(3);
“surcharge” means a surcharge imposed under section 33B.