Revised Laws of Saint Lucia (2021)

15.   Review of assessment by tribunal

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    (1)   

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      (a)     Where, in the case of an assessment under section 10(a), any grower is dissatisfied with such assessment, he or she may within the prescribed time make application to the Authority in the prescribed manner for a review by the appropriate tribunal of such assessment.

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      (b)     Where, in the case of an assessment under section 10(b), any number of growers who together control not less than 50% of the number of holdings of all the affected holdings situate within any area are dissatisfied with such assessment, they may within the prescribed time make application to the Authority in the prescribed manner for a review by the appropriate tribunal of such assessment.

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    (2)   Every application under subsection (1) for the review of any assessment shall be accompanied by such deposit as may be prescribed by the Authority.

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    (3)   So soon as may be after the receipt of any application under subsection (1) for the review of any assessment, the Authority shall refer such application to the appropriate tribunal together with all the information, reports, returns, or records which the Authority considered in making the assessment.

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    (4)   As soon as may be after the appropriate tribunal receives from the Authority any application for the review of any assessment, that tribunal shall consider such application together with all documents relating to such assessment and shall take such steps, whether by inspecting or causing to be inspected the affected holding or holdings situate in the area to which such application relates (as the case may be) or otherwise, as the tribunal in its absolute discretion may think necessary to determine the accuracy or otherwise of such assessment, and shall make a report to the Authority.

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    (5)   Where the appropriate tribunal reports to the Authority under subsection (4) that in the opinion of the tribunal the percentage or average percentage of loss suffered by a holding or holdings respectively to which the application relates has been inaccurately stated in the assessment under review, the assessment shall be amended by the substitution for the percentage or average percentage specified therein the percentage or average percentage specified in the tribunal's report if —

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      (a)     the report and the assessment are at variance on the question whether or not that percentage or average percentage is less than the minimum statutory percentage; or

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      (b)     the percentage or average percentage specified in the report exceeds or is exceeded by the percentage or average percentage specified in the assessment by more than 5%.

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    (6)   Subject to the provisions of subsection (5) every assessment shall be final and conclusive.

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    (7)   The deposit paid under subsection (2) shall be refunded if the percentage or average percentage specified in the report is—

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      (a)     greater than the percentage or average percentage respectively specified in the assessment to which the report relates and is to be substituted for that assessment by virtue of the provisions of subsection (5); and

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      (b)     not less than the minimum statutory percentage.

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    (8)   In this section “assessment” means any assessment made by the Authority under section 10.