Right of Appeal in Taxation

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Appeal to the Federal High Court

(i) Any person dissatisfied with a decision of the Tribunal constituted under this Schedule may appeal against such decision on a point of law to the Federal High Court upon giving notice in writing to the Secretary to the Tribunal within 30 days after the date on which such decision was given;

(ii) A notice of appeal filed pursuant to subparagraph (a) above shall set out all the grounds of law on which the appellant’s case is based;

(iii) If the Service is dissatisfied with the decision of the Tribunal, it may appeal against such decision to the Federal High Court on points of law by giving notice in writing as specified in (a) to the Secretary within 30 days after the date on which such decision was given;

(iv) Upon receipt of a notice of appeal, the Secretary to the Tribunal shall cause the notice to be given to the Chief Registrar of the Federal High Court along with all the exhibits tendered at the hearing before the Tribunal;

(v) The Chief Judge of the Federal High Court may make rules providing for the procedure in respect of appeals made under this Act and until such rules are made.

 

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Right to legal representation

(a) A complainant or appellant, as the case may be, may either appear in person or authorise one or more legal practitioners or any of its officers to represent him or its case before the Tribunal;

(b) Every individual or company in a case before the Tribunal shall be entitled to be represented at the hearing of an appeal by a solicitor or chartered accountant or adviser provided that, if the person appointed by the taxpayer to be representative in any matter before the Tribunal is unable for good cause to attend hearing thereof,


the Tribunal may adjourn the hearing for such reasonable time as it deems fit, or admit the appeal to be made by some other person or by way of a written address.

 

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Powers and procedures of the Tribunal (a) The Tribunal may make rules regulating its procedures. (b) The Tribunal shall, for the purposes of discharging its functions under this Schedule, have power to:

(i) Summon and enforce the attendance of any person and examine him on oath;

(ii) Require the discovery and production of documents;

(iii) Receive evidence on affidavits;

(iv) Call for the examination of witnesses or documents;

(v) Review its decisions; (vi) Dismiss an application for default or deciding matters exparte;

(vii) Set aside any order or dismissal of any application for default or any order passed by it exparte; and

(viii) Do anything which in the opinion of the Tribunal is incidental or auxiliary to its functions under this Schedule.