Cap. 395 Art. 47Establishment of the Excise Tax Tribunal.

(1) There is hereby established a Tribunal to be called the Excise Tax Tribunal for the purpose of hearing and determining appeals made under article 46.

(2) The Tribunal shall be composed of a chairman and two members who shall be appointed by the Minister for a period of three years and may not be removed from office except in the circumstances and manner in which a judge may be removed: a magistrate and at least one of the other members shall be a certified public accountant and auditor.

(4) There shall be a Registrar of the Tribunal who shall be responsible to ensure the efficient functioning of the Tribunal.

(5) The Registrar shall be appointed by the Minister.

(6) The Minister shall have the power to make rules of the Tribunal generally for regulating the Tribunal’s power and authority as well as to regulate any matter relating to the practice and procedure of the said Tribunal and the fees to be charged and the costs of proceedings to be paid. On any matter in respect of which no rule has been made under this subarticle this Tribunal may establish its own practice or procedure.