LegalizeFarm Tax Act , 1985
(1) Subject to subparagraph (3) of this paragraph, the Tribunal may order that the costs and expenses of a person concerned in an appeal to it under this Act in respect of the appeal shall be paid by another person concerned in the appeal, may determine the amount of any such costs and expenses and shall, unless there is good reason for not doing so, order that the costs and expenses of a successful appellant or respondent in an appeal to the Tribunal under this Act in respect of the appeal shall be paid by the unsuccessful respondent or appellant, as the case may be, in the appeal.
(2) The amount of the costs and expenses of a person, ordered by the Tribunal under this paragraph to be paid to the person may be recovered as a simple contract debt in any court of competent jurisdiction by that person from the person ordered by the Tribunal to pay them.
(3) The Tribunal shall not order that the costs and expenses of an appellant or respondent in an appeal to it under this Act shall be paid by an owner or occupier of an agricultural land holding other than that to which the appeal relates.
(1) Where a member of the Tribunal has a beneficial interest in land which is the subject of an appeal under section 8 of this Act or in any other land affected, or likely to be affected, by such an appeal, or has any other interest in the appeal which would be likely to influence him in relation to the determination of the appeal, the member shall—
(a) disclose to the Tribunal the nature of his interest,
(b) take no part in the discussion on, or consideration of, the appeal,
(c) neither vote nor otherwise act as a member of the Tribunal in relation to the determination of the appeal.
(2) For the purposes of this paragraph, a member of the Tribunal shall be regarded as having a beneficial interest in land if—
(a) he or his spouse is the owner or occupier of the land or the part owner or part occupier, whether as joint tenant, tenant in common or otherwise, with one or more other persons of the land, or
(b) he or his spouse is connected with the owner or occupier of the land or is an employer or employee or principal or agent of, or a trustee or caretaker of the land for, the owner or occupier thereof, or a person connected with such owner or occupier.
(3) For the purposes of this paragraph, an interest in land, or any other interest in an appeal under section 8 of this Act, which is so remote or insignificant that it cannot reasonably be regarded as likely to influence the person having it shall not be regarded as a beneficial interest in the land or, as the case may be, as another interest in an appeal under the said section 8.
(4) (a) A person who contravenes or fails to comply with a requirement of this paragraph shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000.
(b) In any proceedings for an offence under this subparagraph, it shall be a defence for the person charged with the offence to prove that at the time of the alleged offence he did not know and had no reason to believe—
(i) that he had a beneficial interest in the land concerned, or
(ii) that the beneficial interest to which the alleged offence relates was one in relation to which a requirement of this paragraph applied.
(c) Proceedings for an offence under this subsection shall not be initiated save by or with the consent of the Director of Public Prosecutions.
(5) A member of the Tribunal who is convicted of an offence under subparagraph (4) of this paragraph shall, on such conviction, cease to be such a member.
(6) Where a person who has a beneficial interest in land to which an appeal under section 8 of this Act relates contravenes or fails to comply with a requirement of this paragraph, such contravention or failure shall render invalid the determination of the appeal.
(7) Where a determination by the Tribunal of an appeal under section 8 of this Act is rendered invalid by virtue of subparagraph (6) of this paragraph, the appeal shall be determined again by the Tribunal.
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