(758) 468-3200
Government Saint Lucia
 
 
 
Home
/
Departments
/
Legislative Drafting
/
Revised Laws of Saint Lucia
/
INCOME TAX ACT
/
Income Tax Appeals Against Assessments Rules – Section 151 (Statutory Instrument 14/1924)
2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

saint Lucia
back arrow Back to Revised Laws of Saint Lucia (2023)
back arrow Back to Table of Contents

Income Tax Appeals Against Assessments Rules – Section 151Editor's note: These Rules were continued under the Income Tax Act, 1965. That Act was repealed and replaced by the Income Tax Act. However, the rules continue in force under section 153. (Statutory Instrument 14/1924)

Statutory Instrument 14/1924

  1.  

    1.   In the notice in writing to be given by the appellant to the Commissioner the grounds, reasons, or particulars of the appeal shall be clearly stated and the said notice shall be served on the Commissioner.

  1.  

    Such notice may be served through the Sheriff's Office and if so served, the return of service of the said notice on the Commissioner shall be made on a duplicate or copy of the notice to be delivered in the Sheriff's Office by the appellant at the time of delivering the notice in writing for service.

  1.  

    If the notice in writing is not served through the Sheriff's Office an affidavit by the person serving such notice shall be similarly made on the duplicate or copy of such notice.

  1.  

    2.   The appellant shall before the expiration of the third day computing from the day of service of the notice referred to in rule 1 file in the Registry of the High Court (a) an application to the judge in chambers to fix a day for the hearing of the appeal and (b) the duplicate or copy of the notice with the return of service or affidavit required by rule 1.

  1.  

    3.   A copy of the order fixing the day of the hearing of the appeal may be served on the Commissioner through the sheriff's office and if so served the return of service shall be filed by the appellant in the Registry before the day fixed for the hearing of the appeal.

  1.  

    If the copy of the order is not served through the sheriff's office an affidavit by the person serving such copy shall be similarly filed as required by the preceding paragraph.

  1.  

    4.   The proceedings in the appeal shall be intituled.

    “In the eastern caribbean Supreme Court (Saint Lucia).
    (In Chambers).”
    In the matter of the Income Tax Act and of an appeal against assessment by (state name of Appellant),
    Date of the Commissioner's refusal to amend assessment ............................”
    (state day with month and year).
    (A short heading or description of the proceeding should follow — e.g.
    “APPLICATION TO FIX DATE FOR HEARING OF APPEAL” or as the case may be).

Address

2nd Floor Francis Compton Building, 
Waterfront,
Castries, Saint Lucia

Need help?

Site Map

HomeAbout AG OfficeDepartmentsAccessibilityContact Us

Quick Links

Inland Revenue Department of Government of Saint Lucia (IRD)Government of Saint Lucia Citizenship by Investment Financial Intelligence Authority

Important Links

CARICOMOECSFSRA
 
© 2025 Attorney General's Chambers
Site by