Examples of Revenue Court in a sentence
No Civil Court shall have jurisdiction to entertain any suit or proceeding in respect of any matter which the Revenue Court or the Tribunal is empowered by this Act to determine and no injunction shall be granted by any Court or other authority in respect of any action taken or to be taken in pursuance of any power conferred by or under this Act.
Where the Revenue Court or Tribunal is satisfied that the proceedings would be delayed for the non-appearance of a party and facility for recording evidence through video conferencing is available, it may order the recording of evidence through video conferencing in the manner as notified.
A Revenue Court or Tribunal may within thirty days of the order sought to be reviewed either of its own motion or on the application of any party interested, review, and on so reviewing modify, reverse or confirm, any order passed by himself or by any of his predecessor in office.
The Tribunal may within sixty days of the passing of an order or proceedings taken by the Revenue Court under this Act, either on its own motion or on an application of an aggrieved party, call for and examine the records relating to such order or proceedings taken by the Revenue Court for the purpose of satisfying itself as to its legality or propriety; and may modify, reverse or confirm any such order or proceedings as it may deem fit.
Nothing in this TPA shall be read or construed as restricting the jurisdiction of the Revenue Court of Jamaica under Section 76 of the Income Tax Act should the taxpayer wish to appeal an assessment or additional assessment for a TPA year as if this TPA had never existed.