Judicature (Revenue Court) Act

Published: 1972-02-01

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I . Short title.
2. Interpretation.
3. Establishment of Revenue Court.
4. Jurisdiction of the Coun.
5. Power of Minister to amend Schedule.
6. Judge of the Court
7. Procedure of the Court
8. Officers of the Court.
9. Employment of experts by the Court.

10. Appeals lrom decisions of the Cour t
11. Transitional.




Ohc inclusion of Ihis PWB iS a n t h o w by LN. 480/1973]


1. This Act may be cited as the Judicature (Revenue Shorttitle.
Court) Act.

2. In this Act- Inicrpreta-
tion “Court” means the Revenue Court established under

“functions” includes powers and duties;
“Judge” means the Judge of the Revenue Court.

this Act;

3 . 4 1 ) There is hereby established a court, to be styled Establish-
the Revenue Court, which shall have such jurisdiction and Revenue
powers as may be conferred upon it by this Act or by any
other law.

(2) The Revenue Court shall be a superior court of
record and shall have an official seal which shall be judicially

ment of


4 . 4 1 ) The Revenue Court shall have jurisdiction to bear Jurisdiction
of the and determine any appeal, cause or matter brought to the court.

Court under or pursuant to any of the enactments for the

(2) The Court shall exercise all such functions as may
be necessary or incidental to the jurisdiction vested in it by
subsection (1).

(3) Subject to the provisions of this Act, the provisions
of the Judicature (Supreme Court) Act and the Judicature
(Rules of Court) Act, shall apply to the Court in the exercise

time being specified in the Schedule. schedule.

m e in0lusi.m of this page is authorized by LN. 90/19931


of the jurisdiction vested in it by, or pursuant to, this Act
and to the process, procedure and practice of the Court
(whether before, during or after any hearing) in like manner
as the said provisions apply to the Supreme Court in thc
excrcise of the jurisdiction vested in that Court by the
Judicature (Supreme Court) Act and to the process, proce-
dure and practice of such Court.

Power of
Minisier to


s . 2 .

Judge of the

of the

5 . 4 1 ) The Minister may, by order, amend the Schedule.

(2) Without prejudice to the provisions of section 11,
any order made under this section may contain such conse-
quential, supplemental or ancilla~y provisions as appear to
the Minister to be necessary or cxpedient for the purpose
of giving due effect to the amendment of the Schedule and
the vesting of jurisdiction in the Revenue Court and, with-
out prejudice to the gcnerality of the foregoing, may contain
provisions amending any part of a Law or Act the whole or
any part of which is added to thz Schedule.

(3) Every order under this section shall be subject to
afirniative resolution.

6 . 4 1 ) The Judge of the Court shall be a Puisne Judge of
the Suprem: Court nominated by the Governor-Genci-a1
acting on the advice of the Judicial Service Commission,
being a person appearing to that Commission to bc versed
in the law relating to income tax.

(2) The Judge shall, in relation to the Court, have,
niuratis murandis, all the rights, powers, immunities and
privileges of a Puisne Judge of the Supreme Court.

7 . 4 1 ) Subject to rules of court, the Court may sit at
such times and in such places in Jamaica as may be most
convenient for the determination of proceedings before it.

lme inclusion of this page is authorized by L.N. 90/19931


(2) Any party to any proceedings before the Court
may appear in person or by counsel or a solicitor or, in the
case of a company, by an officer of the company.

(3) The Court, as respects the attendance and examin-
tion of witnesses, the production and the inspection of
property, and other matters necessary or proper for the
due exercise of its jurisdiction, shall have all such powers,
rights and privileges as are vested in the Supreme Court
on the occasion of an action.

(4) A summons signed by the Registrar of the Revenue
Court shall have the same force and effect as any form of
process capable of being issued in any action taken in the
Supreme Court for enforcing the attendance of witnesses
and compelling the production of documents.

( 5 ) The Court may order that written submission be
filed in addition to, or in place of, an oral hearing.

(6) Save as otherwise provided by this Act, the
practice and procedure of the Court shall be regulated by
rules of court.


8 . 4 1 ) There shall be assigned to the Court a Registrar gyg$f
and such officers, clerks, and employees as may be required
to carry out the business of the Court.

(2) The Registrar shall, in relation to proceedings
before the Court, have the like powers, duties, immunities
and privileges as the Registrar of the Supreme Court.

(3) No person shall be appointed Registrar of the
Court unless he is a member of the Bar of Jamaica, England
or Northern Ireland or a member of the Faculty of
Advocates of Scotland or a solicitor of the Supreme Court
of Jamaica or of the Supreme Court of Judicature of
England, Scotland or Northern Ireland.

me inclusion of this page is authorized by L.N. 480119731


(4) The office of Registrar shall be an office to which
section 112 of the Constitution of Jamaica applies.

meit dr
experts by
[he Court.

9. The Court may, when it thinks fit, obtain the assistance
of accountants, actuaries and other scientific or expert per-
sons, to enable it to determine any matter at issue in any
appeal, cause or proceeding, and may allow reasonable fees
and expenses to such persons to be taxed as costs in the
appeal, cause or proceeding.

Appeals 1 0 . 4 1 ) A decision of the Court shall be final on any
sionsoftha question of fact, but, save’ as may be otherwise provided in,

or in relation to, any enactment for the time being specified
~ e d u l e . in the Schedule, an appeal shall lie on any question of law

to the Court of Appeal.
(2) Subject to subsection (I), the provisions of the

Judicature (Appellate Jurisdiction) Act, shall apply in
relation to the Court and to the Judge in like manner,
rnuraris murandis, as they apply in relation to the Supreme
Court and to a Judge of that Court.

(3) The Court or the Court of Appeal when sitting in
appeal proceedings under any law relating to income tax
may exclude from the proceedings persons other than the
parties thereto and their legal representatives.

from deci-


Transitional. 11 .41 ) Any appeal, cause or matter which, immediateIy
before the prescribed date is pending before any prescribed
Tribunal, shall, subject to subsection (2, be continued
thereafter before the Court.

( 2 ) Where a prescribed Tribunal has, before the
prescribed date, begun the hearing of any proceeding (in
this section referred to as the “original hearing”) that hear-
ing may continue before the prescribed Tribunal and any
appeal or further proceedings thereon may be taken as if
this Act had not been passed :

m e inclusion of this page is authorized by L.N. 480119731


Provided that the Court, on the application of any party
to the original hearing, may notwithstanding anything to
the contrary, order, on such terms as it thinks just, that the
proceedings shall be recommenced in the Court.

(3) In this section-
“prescribed date” means-

(a) subject to paragraph (@, the 1st of February, 1972;
(b) in relation to a prescribed Tribunal affected by any

amendment of a Law or Act pursuant to subsection
12) of section 5, the date with effect from which
that amendment is made;

“prescribed Tribunal”, in relation to any appeal, cause,
matter or proceeding, means any Tribunal, Board,
court, or other authority, having cognizance thereof
under any provisions of a Law or Act immediately
before that Law or Act is amended by or pursuant
to this Act in such manner as to terminate the jurisdic-
tion vested in the Tribunal, Board, court or other
authority (as the case may be) for purposes of the said

401 I974 s. 3.

[fie inclusion of this page is authorized by L.N. 90/19931


SCHEDULE (Sections 4.5 and 1 I )


Section 18 of the Customs Act.
Section 14 of the Excise Duty Act.
Section 4 of the Valuation Act.

Seftion 22 of the Land Valuation Act.
Sections 8. 16, 18 and 22 of t he Land Development Duty Act
Sections 26 and 30 of the Transfer Tax Act.

Section 11 of the Bauxite (Production Levy) Act.
Section 41 of the General Consumption Tax Act.

1701 1972.
s. 16.
S. 64.

me inclusion of this page is authorized by LN. 90/15931