Goods and Services Tax Act |
Goods and Services Tax (Board of Review) Regulations |
Rg 3 |
G.N. No. S 511/1993 |
REVISED EDITION 2008 |
(2nd June 2008) |
[20th December 1993] |
Citation |
1. These Regulations may be cited as the Goods and Services Tax (Board of Review) Regulations. |
Definition |
Notice of appeal |
3. Every notice of appeal lodged under section 51 of the Act shall be —
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Fees for petition of appeal |
4. Every petition of appeal lodged under section 51 of the Act shall be accompanied by the fee specified in item 1 in the Second Schedule and such fee shall be payable to the Accountant-General. |
Partners in firm |
5.—(1) 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.
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Death or bankruptcy of appellant |
6. 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, is assigned or transmitted to or devolves upon some other person, the appeal shall not abate or determine, but the Board may, on the application of the Comptroller or of such other person, direct that such other person if he so consents in writing be made a party to the appeal and the appeal shall be carried on by such other person as if he had been substituted for the appellant. |
Duties of Secretary |
7.—(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.
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Summons to member of Board |
8.—(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.
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Proceedings at hearing |
9. Subject to the provisions of the Act, the procedure at the hearing of any proceedings shall be determined by the Board. |
Witness |
10.—(1) Any person who desires the attendance of a witness at the hearing of an appeal before the Board shall, at least 14 clear days before the day fixed for hearing, notify the Secretary who shall thereupon request the Registrar of the Subordinate Courts to act under Order 38 of the Rules of Courts (Cap. 322, R 5); and the Registrar shall thereupon issue and serve upon such witness a subpoena to testify or subpoena to produce documents, as the case may require, calling upon him to attend before the Board.
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Record of proceedings |
11. The Secretary shall keep a record of the proceedings of the Board in such form as the Chairman may direct. |
Signing of records |
12. The records of the proceedings at the hearing of any appeal shall be signed by the Chairman, the Deputy Chairman or such other member of the Board who presided at the hearing of the appeal, as the case may be. |
Adjournment of hearing |
13. The Board may, in its discretion, adjourn any hearing on any ground and may fix a date for a further hearing. |
Decision of Board |
14.—(1) The decision of the Board may be delivered orally or in writing and shall be delivered by the Chairman, the Deputy Chairman or such other member of the Board presiding at the appeal, as the case may be.
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Costs |
15. Costs may be awarded by the Board in its discretion in accordance with Order 59 of the Rules of Courts (Cap. 322, R 5) or the Board may order the costs to be taxed by the Registrar or Deputy Registrar of the Subordinate Courts in accordance with Order 59 of those Rules. |