Cap. 368 Art. 11AAppeals. 

(1) Any person who has paid or who is liable to pay vehicle registration tax may appeal against the amount of tax charged within twenty-one days from the date that amount is communicated to that person.

(2) An appeal under this article shall be made to the

Administrative Review Tribunal in accordance with the procedure laid down under the Administrative Justice Act and regulations prescribed thereunder.

(3) Where the Tribunal determines that the amount due in respect of registration tax is less than the amount paid, the Authority shall, within ninety days from such decision, repay on account of the Government the amount overpaid to the appellant concerned.

(4) Where the Tribunal determines that the amount due in respect of the registration tax is greater than the amount paid, the appellant concerned shall pay the Authority on account of the Government the amount underpaid within ninety days from such decision.

(5) Interest at 8% per annum shall be payable by the Authority where it fails to comply with sub-article (3), or by the appellant where he fails to comply with sub-article (4).