Farm Tax Act, 1985

Fees.

27.—(1) Fees of such amounts as may be prescribed by the Minister for Finance shall be paid (other than by a local authority) in such classes of cases as may be prescribed—

(a) to the Commissioner in respect of appeals under section 6 of this Act and applications under section 7 of this Act, and

(b) to the Tribunal in respect of appeals under section 8 of this Act.

(2) Where a fee is payable under this section, the appeal under the said section 6 , the application under the said section 7 or the appeal under the said section 8 , as the case may be, to which it relates shall not be entertained unless the notice in writing referred to in subsection (1) of the said section 6 , subsection (1) of the said section 7 or subsection (2) or (3) of the said section 8 , as the case may be, is accompanied by the fee.

(3) The Public Offices (Fees) Act, 1879, shall not apply in respect of fees payable by virtue of this section.