Revised Laws of Saint Lucia (2021)

106.   Application for an appeal

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    (1)   A person who is aggrieved by a decision of the Director of Finance under section 95, may make an application for an appeal in the prescribed form.

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    (2)   An application for an appeal must —

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      (a)     contain the date on which it is signed by the aggrieved person;

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      (b)     state, in relation to the aggrieved person, the following —

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        (i)     the name,

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        (ii)     the profession,

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        (iii)     the date that the decision of the Director of Finance was made,

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        (iv)     the person or authority from whose decision the appeal is made,

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        (v)     the decision which the aggrieved person seeks from the Appeals Tribunal,

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        (vi)     an address to which a notice or other document may be sent from the Appeals Tribunal, and

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        (vii)     the reasons in detail for the appeal, and

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      I     be supported by relevant documents, materials or other information.