AH0510 - General or Special Commissioners?: Election for Special Commissioners disregarded


An election to have an appeal etc heard by the Special Commissioners must be disregarded if either

  • the appellant and the Inspector agree in writing that the election is to be disregarded (TMA70/S31D(2)(a)) or
  • the Inspector refers the election to the General Commissioners after giving notice to the appellant and the General Commissioners are not satisfied that the appellant has arguments to present, or evidence to put forward on the merits of the appeal. Unless the Commissioners are so satisfied they must direct that the election is to be disregarded (TMA70/S31D(5)).

The aim of this part of the legislation was to remove jurisdiction on pre-SA delay appeals from the Special Commissioners, where that has been requested, to the General Commissioners. This legislation is now seldom used but it may be useful to invoke it in exceptional circumstances.

Note. There is no appeal against the decision of the General Commissioners to make a direction, but they must revoke their direction if later they are satisfied that the appellant has arguments to present, or evidence to put forward on the merits of the appeal. The appeal may therefore be heard at a later stage by the Special Commissioners.