Revised Laws of Saint Lucia (2021)

110.   Hearing by Appeal Commissioner

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    (1)   Upon every hearing of an appeal, the appeal commissioners may confirm, increase or order the reduction of any assessment or make such other order as they deem fit.

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    (2)   On any appeal to which this section relates both the appellant and the Comptroller shall bear their own costs except where the appeal commissioners otherwise direct.

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    (3)   On any appeal the burden of proof shall lie upon the appellant.

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    (4)   At least 30 days before the date fixed for the hearing of an appeal, the Secretary to the appeal commissioners shall, by notice in writing, advise the appellant and the Comptroller of the date on, and the place at which the appeal has been set down for hearing.

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    (5)   At every hearing by the appeal commissioners the appellant and the Comptroller is entitled to appear in person or by a representative.

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    (6)   The hearing of an appeal by the appeal commissioners shall not be public unless the Chairperson of the appeal commissioners so directs on application by the appellant and in any case where such a direction is made the obligation as to secrecy imposed by section 6 ceases to apply.

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    (7)   The Chairperson of the appeal commissioners may authorise the publication of the decision on any appeal but the publication shall be in such manner as not to disclose the identity of the appellant.