Court Registry

Section 3 (1) of the Tax Appeal Board Act prescribes the nature of the duties and functions of the Registrar to the relation to the Registry. It states that the Registrar shall keep in the Registry, suitable books of record, in which he shall enter a true copy of every order, judgment, directive or other decision of the Court and every document that the Court may require to be entered therein; and such entries constitute and is the original record of such order, judgment, directive or decision. According to Section 3 (2) of the said Act, the duties of the Registrar in terms of his judicial functions are:

(a) To keep a record of all proceedings before the Court;

(b) To have the custody and care of all records and documents belonging or appertaining to the Court or filed in the Registry;

(c) To have the custody of the official seal of the Court and to affix it to any documents as may be required by law, or as may be generally or specially directed by the Court or the Chairman;

(d) To obey all rules and directions that may be made or given by the Court or the Chairman, touching his duties or Office, and in the event of a conflict of such rules or directions, those made by the Court shall prevail;

(e) To have every order or judgment of the Court drawn pursuant to the directive of the Court and filed in the Registry;

(f) To perform such other duties and functions as may be imposed upon him by or under these Rules or any written law.

It must be noted that Section 4 of the Tax Appeal Board Act states that the Registry shall be open on every day of the year between the hours of 8.30 a.m. and 4.00 p.m. except Saturdays, Sundays, Good Friday, Easter Eve, Monday and Tuesday in Easter Week, Corpus Christi, Indian Arrival Day, Christmas Day and the next following working day, and all other days appointed to be observed as public holidays.