| (1) |
A person whose firearm or muzzle loading firearm has been surrendered or forfeited to the State in circumstances other than those referred to in sections 134, 135 and 136 may apply to the Registrar for compensation in respect of that firearm or muzzle loading firearm in the prescribed form. |
[Section 137 (1) substituted by section 44 of Act No. 28 of 2006]
| (2) |
On receipt of an application for compensation made in terms of this section, the Registrar must— |
| (a) |
decide whether or not compensation is payable in terms of this Chapter; |
| (b) |
if compensation is payable, attempt to agree with the applicant on the amount of compensation to be paid; and |
| (c) |
if compensation is payable, but no compensation is agreed upon, determine the amount of compensation to be paid. |
| (3) |
An applicant for compensation may appeal against a decision of the Registrar made in terms of subsection (2)(c). |
| (4) |
On receipt of an appeal lodged in terms of subsection (3) the Appeal Board must— |
| (a) |
hear the applicant and the Registrar; and |
| (b) |
determine the amount of compensation to be paid. |
| (5) |
The Minister must, with the approval of the Minister of Finance, establish guidelines for the payment of compensation, taking into account the— |
| (a) |
financial constraints on the State and its ability to meet actual and anticipated claims for compensation; and |
| (b) |
interests of persons who have applied or may in the future apply for compensation. |
| (6) |
The guidelines referred to in subsection (5) bind— |
| (a) |
the Registrar when he or she agrees or determines compensation in terms of subsection (2); and |
| (b) |
the Appeal Board when it determines compensation in terms of subsection (4). |
| (7) |
A person who is not satisfied with the amount of compensation or the time or manner of payment as determined by the Appeal Board, may approach a court to determine the amount, the time and the manner of payment of the compensation. |
Tax Administration Act, 2011
