1   Short title

   2   Interpretation

   3   Establishment of Revenue Court

   4   Jurisdiction of the Court

   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 from decisions of the Court

   11   Transitional




[Date of Commencement: 1st February, 1972]

29 of 1971,
29 of 1974,
40 of 1974,
16 of 1991.

LN 170/1972.

1   Short title

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

2   Interpretation

   In this Act-

   "Court" means the Revenue Court established under this Act,

   "functions" includes powers and duties;

   "Judge" means the Judge of the Revenue Court.

3   Establishment of Revenue Court

   (1) There is hereby established a Court, to be styled the Revenue Court, which shall have such jurisdiction and 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 noticed.

4   Jurisdiction of the Court

{akeebasubs !jamaica law}



   (1) The Revenue Court shall have jurisdiction to hear and determine any appeal, cause or matter brought to the Court under or pursuant to any of the enactments for the time being specified in the Schedule.

   (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 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 the exercise of the jurisdiction vested in that Court by the Judicature (Supreme Court) Act and to the process, procedure and practice of such Court.

5   Power of Minister to amend Schedule

   (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 consequential, supplemental or ancillary provisions as appear to the Minister to be necessary or expedient for the purpose of giving due effect to the amendment of the Schedule and the vesting of jurisdiction in the Revenue Court and, without prejudice to the generality of the foregoing, may contain provisions amending any part of a Law or Act the whole or any part of which is added to the Schedule.

[40/1974 s 2.]

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

6   Judge of the Court

   (1) The Judge of the Court shall be a Puisne Judge of the Supreme Court nominated by the Governor-General acting on the advice of the Judicial Service Commission being a person appearing to that Commission to be versed in the law relating to income tax.

This section of the article is only available for our subscribers. Please click here to subscribe to a subscription plan to view this part of the article.