APPEALS (BOARD OF SPECIAL COMMISSIONERS FOR 
DUTY ON DOCUMENTS AND TRANSFERS)  g S.L.364.05 1
SUBSIDIARY LEGISLATION 364.05
APPEALS (BOARD OF SPECIAL COMMISSIONERS 
FOR DUTY ON DOCUMENTS AND TRANSFERS) 
RULES
2nd February, 1990
LEGAL NOTICE 10 of 1990.
Citation.
Commissioners for Duty on Documents and Transfers) Rules.
Interpretation.
Cap. 364.
2. (1) In these rules, "the Act" means the Duty on Documents
and Transfers Act.
(2) Words and phrases used in these regulations shall have the
same meaning as is assigned to them in the Act.
Convening of 
Board.
3. The Board shall be convened by the Chairman as from time
to time required.
Abstention by and 
challenge of 
members.
Cap. 12.
4. (1) The Chairman and any member of the Board may
abstain from sitting or may be challenged for any of the causes
mentioned in article 734 of the Code of Organization and Civil
Procedure.
(2) Any question regarding a cause of abstention or challenge,
and any question regarding procedure, shall be decided by the
Chairman of the Board.
Decisions by 
Board.
5. (1) Save as otherwise provided in these rules, the decisions
of the Board shall be taken by a majority vote.
(2) The decisions of the Board shall be in writing and shall be
signed by the Chairman, and the original shall be kept in the
Registry of the Board together with the complete record of the
proceedings of each appeal.
Secretary to the 
Board.
6. (1) The Minister shall appoint a Secretary to the Board and
such other officers as may be necessary from time to time and shall
determine their duties.
Cap. 12.
(2) The Secretary of the Board shall have,  mutatis mutandis ,
all such powers and duties as are by the Code of Organization and
Civil Procedure vested in or imposed on the Registrar of the
Courts.
Evidence and 
proof.
7. (1) For the purpose of -
( a ) the hearing and examination of evidence and of
enforcing the attendance of witnesses,
( b ) the production of books or other documentary
evidence,
( c ) the appointment of legal or technical referees,
Cap. 12.
2 S.L.364.05 h
APPEALS (BOARD OF SPECIAL COMMISSIONERS FOR 
DUTY ON DOCUMENTS AND TRANSFERS) 
Organization and Civil Procedure in the Civil Court, First Hall.
(2) Where in the case of any appeal the Board desires to
conduct an inspection of any property comprised in the relative
document, the Board may direct that such inspection be carried out
by any one or more of its members.
(3) In the case of immovable property whose value is disputed
in an appeal before the Board, a valuation by an architect and civil
engineer exhibited by either party shall, when confirmed under
oath, constitute sufficient evidence regarding such value unless the
other party exhibits in contestation thereof a valuation by another
architect and civil engineer, likewise confirmed under oath.
Order at sittings of 
the Board.
Cap. 12.
8. For the purpose of keeping good order during the hearing
of appeals, the Board shall be vested with all such powers as are
vested by the Code of Organization and Civil Procedure in the
Court of Magistrates and, for this purpose, the said powers shall
include the use of personnel and officers assigned to such Court.
Place of sittings 
and Registry of 
Board.
9. (1) The Board shall hold its sittings in one of the halls of
the Courts of Magistrates at Valletta.
(2) The Office of the Death and other Duties Branch of the
Department of Inland Revenue shall be the Registry of the Board,
and therein shall be deposited and kept, the records of the Board.
Signing and 
service of notices, 
etc.
10. (1) Any notice, warrant or order issued by the Board shall
be signed by the Chairman and counter-signed by the Secretary of
the Board.
(2) The provisions of article 61 of the Act shall apply to the
service of notices, warrants or orders issued by the Board.
Appeals to Board. 11. (1) An appeal shall be made by an application in Form A
set out in the Schedule, and shall be signed by the appellant or his
agent.
(2) The application of appeal shall be drawn up and filed with
the Secretary in duplicate, one copy of which shall be served
through the Secretary on the Commissioner.
(3) The Board may, at any time, allow any amendment to be
made in the application for the purpose of making it clearer.
Reply by the 
Commissioner.
12. When an application of appeal is served on the
Commissioner, he shall, not later than eight days after the date of
service, file with the Secretary of the Board a reply (in duplicate)
stating his reasons for contesting the application, one copy of
which shall be served on the appellant.
Hearing of appeals. 13. (1) As soon as may be after the filing of the reply by the
Commissioner, or, in default, after the lapse of the time allowed for
such filing, the Board shall appoint a day for the hearing of the
appeal.
(2) Notice of the day and time appointed for the hearing of the
appeal shall be given to the appellant and the Commissioner in
Form B set out in the Schedule.
APPEALS (BOARD OF SPECIAL COMMISSIONERS FOR 
DUTY ON DOCUMENTS AND TRANSFERS)  g S.L.364.05 3
(3) The appellant or his agent may be assisted during the
hearing of the appeal by a legal practitioner or by an accountant.
(4) The notice to be given to any person to appear before the
Board to give evidence and/or to produce books and other
documents shall be in the Form C set out in the Schedule.
Fees and costs.
with proceedings before it except travelling expenses (if any)
incurred for service.
Cap. 12.
(2) The fees payable to any member of the legal profession
assisting an appellant or his agent before the Board shall be taxed
on the amount of tax in contestation in accordance with Tariff E of
Schedule A annexed to the Code of Organization and Civil
Procedure and the fee payable to any referee appointed under the
provisions of rule 7(1)( c ) shall be taxed in accordance with Tariff
G of the said Schedule.
(3) The costs of the proceedings shall be borne by the parties,
or by any of them, as the Board may direct.
(4) Neither of the parties can recover from the other in
connection with proceedings before the Board any amount in
respect of costs in excess of fees taxed in accordance with these
rules.
Procedure.
Board shall regulate its own procedure.
4 S.L.364.05 h
APPEALS (BOARD OF SPECIAL COMMISSIONERS FOR 
DUTY ON DOCUMENTS AND TRANSFERS) 
SCHEDULE
FORM A
Case No. ....................
DUTY ON DOCUMENTS AND TRANSFERS ACT
Application of appeal to the Board of Special Commissioners
(Article 58)
Name and address of appellant:
and of his agent, if any:
To the Secretary of the Board
of Special Commissioners
The appellant respectfully sheweth:
That by Notice of Assessment dated the .................................. issued by the
Commissioner of Inland Revenue (hereinafter referred to as "the Commissioner"),
the appellant has been informed that the amount of duty payable
by .........................................................................................................................
in respect of ..........................................................................................................
is Lm ................................
That by Notice of Objection dated the ......................... the appellant applied
to the Commissioner for a revision of the said assessment on the following
grounds:
.............................................................................................................................
.............................................................................................................................
.............................................................................................................................
That by Notice of Refusal dated the .................. the Commissioner informed
the appellant that he refused to amend the said assessment as desired and that the
duty payable by .................................................... is Lm ............. .
That the grounds upon which the Commissioner gave his refusal are as
shown in a decision, copy of which is annexed hereto.
That, in the submission of appellant, the said grounds are not valid for the
following reasons:
.............................................................................................................................
.............................................................................................................................
Wherefore the appellant prays that the aforesaid assessment be amended in
the following sense, viz:
..............................................................................................................................
............................................................................................................................
..................................
Signature of the appellant
or of his agent
Filed by ............................. on the ........................
..................................
Signature of the Secretary of
the Board of Special Commissioners
APPEALS (BOARD OF SPECIAL COMMISSIONERS FOR 
DUTY ON DOCUMENTS AND TRANSFERS)  g S.L.364.05 5
FORM B
Case No. ..............................
DUTY ON DOCUMENTS AND TRANSFERS ACT
Notice of the Day and Time for the Hearing of an Appeal
before the Board of Special Commissioners
(Article 58)
To ....................................
The Board of Special Commissioners will hear on ....................... the .................
at ...................... the appeal entered by ................................................ against the
assessment of duty made upon ............................... in respect of ...........................
Date ...........................
......................................
Chairman of the Board of
Special Commissioners
......................................
Secretary of the Board of
Special Commissioners
FORM C
Case No. .....................
DUTY ON DOCUMENTS AND TRANSFERS ACT
Notice to a person, to give evidence and/or to produce books, etc.,
before the Board of Special Commissioners
(Article 57(5))
To ....................................
You are hereby required to attend before the Board of Special
Commissioners on the ........................................ at ...................... in order to give
evidence in an appeal made by ..................................... concerning the assessment
of duty made upon ...................................... in respect of .....................................
and/or to produce ..................................................................................................
.............................................................................................................................
being books or documents in your custody or under your control relating to the
said document.
Failure to attend as hereby required will expose you to the sanctions
prescribed by law.
Date ...........................
......................................
Chairman of the Board of
Special Commissioners
......................................
Secretary of the Board of
Special Commissioners
