Section 37

The appellant or the Agency may appeal to the General Division of the High Court from the decision of the Minister or an Appeal Panel under this Part upon any question of law or of mixed law and fact.

Subsection (1) does not apply where the decision of the Minister or the Appeal Panel results in a change of less than $500 in the amount of tax charged.

The procedure governing and the costs of any such appeal to the General Division of the High Court are as provided for in the Rules of Court.

The General Division of the High Court must hear and determine any such appeal and may confirm, vary or annul the decision of the Minister or the Appeal Panel (as the case may be) on appeal and make any further or other order on such appeal, whether as to costs or otherwise, as the General Division of the High Court considers fit.

There is a further right of appeal from decisions of the General Division of the High Court under this section as exists in the case of decisions made by the General Division of the High Court in the exercise of its original civil jurisdiction.