Goods and Services Tax Act
(Chapter 117A, Section 50(10))
Goods and Services Tax (Board of Review) Regulations
Rg 3
G.N. No. S 511/1993

(20th December 1993)
[20th December 1993]
1.  These Regulations may be cited as the Goods and Services Tax (Board of Review) Regulations.
2.—(1)  In these Regulations, unless the context otherwise requires, “Secretary” means the Secretary of the Board.
(2)  A reference to the Board in these Regulations shall include a reference to any committee of the Board exercising the powers, functions and duties of the Board.
Notice of appeal
3.  Every notice of appeal lodged under section 51 of the Act shall —
(a)be in the Form as set out in the Schedule;
(b)be signed by the appellant or his authorised representative; and
(c)be lodged with the Secretary, within 30 days of the decision of the Comptroller on the application for review and revision under section 49 of the Act.
4.  Partners in a firm which is not a legal person distinct from the partners of whom it is composed may appeal against a decision of the Comptroller relating to the firm or its business, or apply to the Board in an appeal or intended appeal, in the name of the firm and, unless the Board shall otherwise direct, the proceedings shall be carried on in the name of the firm, but with the same consequences as would have ensued if the appeal or application had been brought in the names of the partners.
Death or bankruptcy of appellant
5.  Where at any stage in the proceedings in an appeal, the liability or interest of the appellant, by reason of his death or bankruptcy or for any other reason whatsoever, is assigned or transmitted to or devolves upon some other person, the appeal shall not abate or determine, but the Board, on the application of the Comptroller or of such other person, may direct that such other person if he so contents in writing be made a party to the appeal and the appeal be carried on by such other person as if he had been substituted for the appellant.
Duties of Secretary
6.—(1)  Upon receipt of the notice of appeal, the Secretary shall indicate on the notice the date on which the notice was received and shall assign a number to the notice of appeal, which shall thereafter constitute the title of the appeal.
(2)  The Secretary shall, after assigning the number of the appeal, inform the appellant of the title of the appeal and shall forward a copy of the notice of appeal to the Comptroller.
Summons to member of Board
7.—(1)  The summons to be issued by the Secretary under section 50(7) of the Act shall contain short particulars of the case or cases in respect of which the Board is summoned and any member of the Board whose personal interests might be affected by the result of the appeal or who for any reason may be unable to be present shall, within 48 hours after receipt of the notice, notify the Secretary to this effect and shall withdraw from the Board.
(2)  The Secretary shall, upon being notified of the withdrawal of the member, notify another member of the Board nominated in accordance with section 50(7) of the Act who shall take the place of the member so withdrawing.
Proceedings at hearing
8.  Subject to the provisions of the Act and these Regulations, the procedure at the hearing of any proceedings shall be determined by the Board.
9.—(1)  Any person who desires the attendance of a witness at the hearing of an appeal before the Board shall, at least 7 clear days before the day fixed for hearing, notify the Secretary who shall thereupon request the Registrar of the Subordinate Courts to, and the Registrar shall thereupon, act under Order 38 of the Rules of the Subordinate Courts and issue and serve upon such witness a subpoena ad testificandum or duces tecum, as the case may require, calling upon him to attend before the Board.
[R 1.]
(2)  The request of the Secretary shall, if documents are required to be produced, specify the documents and the fees to be paid on the issue of the subpoena shall be paid to the Secretary by the person requiring the documents.
Record of proceedings
10.  The Secretary shall keep a record of the proceedings of the Board in such form as the Chairman may direct.
Signing of records
11.  The records of the proceedings at the hearing of any appeal shall be signed by the Chairman or the member of the Board who presided at the hearing of the appeal.
Adjournment of hearing
12.  The Board may, in its discretion, adjourn any hearing on any ground and may fix a date for a further hearing.
Decision of Board
13.—(1)  The decision of the Board may be delivered orally or in writing and shall be delivered by the Chairman or the member of the Board presiding at the appeal.
(2)  Where the decision of the Board is the decision of a majority, that fact shall be stated.
(3)  The Board may, on the conclusion of the hearing of an appeal, adjourn for any period of time for the purpose of considering its decision and may before announcing its decision hear such further evidence or further arguments from either party in the presence of the other party as it may consider necessary.
(4)  After any such adjournment, the decision shall be delivered in writing and signed by the members of the Board who heard the appeal. Such decision may be delivered by any member of the Board who was present at the hearing and it shall not be necessary for the members of the Board who heard the appeal to reassemble merely for the purpose of delivering a decision.
14.  Costs may be awarded by the Board in its discretion in accordance with Order 57 of the Rules of the Subordinate Courts or the Board may order the costs to be taxed by the Registrar or Deputy Registrar of the Subordinate Courts in accordance with Order 57 of those Rules.
[R 1.]