Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter XA : Internal Administrative Appeal; Alternative Dispute Resolution; Dispute SettlementPart A : Internal Administrative Appeal77E. Appointment and function of appeal committee |
| (1) | The Commissioner may appoint a committee of officers or a committee of officers and other persons to consider and decide appeals or make recommendations in relation to such appeals to the Commissioner. |
| (2) | An appeal committee may— |
| (a) | consider and decide; or |
| (b) | make recommendations to the Commissioner on matters prescribed by rule. |
| (3) | Any decision signed by the chairperson of the appeal committee shall be regarded as a decision of the committee and to have been made by an officer. |
| (4) | The chairperson of the appeal committee must maintain a record of the proceedings prescribed by rule. |
