Cap. 325 Art. 30Appeals to the Administrative Review Tribunal.

(1) Subject to the provisions of sub-article (2), a qualifying company or other beneficiary aggrieved by any decision taken in respect of any matter falling under or contemplated by the provisions of this Act shall have the right to appeal against that decision before the Tribunal.

(2) Saving the provisions of article 27(6), subarticle (1) shall not apply to any decision taken by the President of Malta, the Minister, or the Corporation, as the case may be, in the exercise of discretionary power.

(3) An appeal from a decision as aforesaid shall be made by application and shall be filed with the Secretary of the Tribunal within twenty days from the date on which the said decision has been notified.

(4) The provisions of the Administrative Justice Act, in so far as they apply to the Administrative Review Tribunal, shall apply to any proceedings before the said Tribunal and the words "public administration" in the said enactment shall be construed as a reference to the Corporation.

(5) The provisions of article 25 of the Administrative Justice

Act shall apply to any appeals pending before the Appeals Board constituted under article 28 of this Act, as the said article stood prior to the coming into force of this article, and any such appeals shall be assigned to the Administrative Review Tribunal in terms of the aforesaid article 25 with effect from 1st July, 2012.

(6) The provisions of this article shall be without prejudice to the proceedings contemplated in -

(a) article 65 to article 69 of the Income Tax Act; and

(b) article 25 to article 28 of the Death and Donation Duty

* Act : Provided that any issue decided under this article in respect of any matter contemplated under this Act shall, saving the provisions of article 31, be final and conclusive.

(7) Appeals to the Tribunal shall be heard unless the in camera Tribunal, on the application of both contending parties, otherwise directs.

(8) The Tribunal may order the correction of any arithmetical error incurred in any of its decisions on an application filed by either party within twenty days from the date of service upon it of that decision, and such application shall be served on the other party.