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JAUFFUR A.F. v THE COMMISSIONER OF INCOME TAX 2005 PRV 6

Privy Council Appeal No 6 of 2005

Abdul Raouf Jauffur v Appellant Respondent

The Commissioner of Income Tax

FROM

THE SUPREME COURT OF MAURITIUS
-----------------

JUDGMENT OF THE LORDS OF THE JUDICIAL COMMITTEE OF THE PRIVY COUNCIL Delivered the 21st June 2006
----------------Present at the hearing:-

Lord Nicholls of Birkenhead Lord Steyn Lord Hutton Lord Walker of Gestingthorpe Lord Mance
---------------[Delivered by Lord Walker of Gestingthorpe]

1. Many countries have found that the complexity of their social organisation and legislation calls for the establishment of specialised tribunals to serve as the first port of call for citizens who wish to contest official decisions on such matters as taxation, social security, and planning permission. Such specialised tribunals (which are not courts) perform the function of ascertaining and evaluating the facts relevant to a matter within their special expertise. There is almost invariably a right of appeal from a specialised tribunal to a court, but often the appeal is restricted to questions of law.

2

2. This appeal is concerned with the Tax Appeal Tribunal established by the Tax Tribunal Act 1984 (since repealed, but in force during the relevant period). By section 3 of that Act the tribunal was to comprise (as Chairman and Vice-Chairman) two barristers of at least ten years’ standing appointed by the Public Service Commission and (subsection (1)(c)) ‘such other members as may be appointed by the Minister’. Section 6(3) provided that, subject to section 8, a determination of the tribunal should be final and binding on the parties. Section 8 provided as follows: “(1) Any party who is dissatisfied with the determination of the tribunal as being erroneous in point of law may, within 28 days of the date of determination, appeal...

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