Section 12Part 0 —
Effect of appeal
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Upon an appeal brought under section 10, the Grand Court, after hearing the parties may —
(a) uphold the adjudication;
(b) order that duty be charged at a lower rate;
(c) order that the instrument is not subject to duty; or
(d) order that duty be charged at a higher rate,
and in the event of the order of the Grand Court falling under paragraph (b), (c) or (d) the Grand Court shall cause the instrument to be endorsed with the substance and date of the order and the seal of the Grand Court and the Commissioner shall cause the instrument to be re-stamped or otherwise dealt with in accordance with the order, against appropriate adjustment made in the charge of duty to the appellant.
uphold the adjudication;
order that duty be charged at a lower rate;
order that the instrument is not subject to duty; or
order that duty be charged at a higher rate,
Cross References
- Section 10 of Stamp Duty Law
appeal brought under section 10