Mahaz: Applied at term’s end to better understand the system

Former Supreme Court Justice Mahaz Ali Zahir stated on Tuesday that he applied to join the Tax Appeal Tribunal two months before its current term expires, motivated by a desire to observe how his previous judicial decisions are being implemented.

Two seats on the five-member Tax Appeal Tribunal have remained vacant for an extended period. The President’s Office has announced the vacancies three times, seeking qualified candidates to fill the positions.

President Dr. Mohamed Muizzu recently submitted a list of seven nominees to the People’s Majlis for consideration. Mahaz was placed at the top of the list, which has now been referred to the Judiciary Committee for review.

Responding to a question from Hulhudhoo MP Mohamed Shahid during his interview with the Judiciary Committee on Tuesday, Mahaz, who has 17 years of experience in the legal field, said adjudicating tax cases was not difficult for him. He noted that the Supreme Court had ruled on 34 tax-related cases during his tenure.

“I am the one who decided the most cases. There will be no pending tax cases until my dismissal,” Mahaz said confidently.

Addressing concerns raised by Shahid and Committee Chair Manadhoo MP Husnee Mubarak regarding the Tribunal’s short remaining term, Mahaz emphasized that even a brief tenure would offer valuable insight and experience.

He further highlighted that of the 121 cases currently before the Tax Appeal Tribunal, the majority were filed in 2024 and 2025, which are being processed well.

“So after working in a higher court, now working at the lowest level, this will be a good opportunity to explore how previous decisions are being implemented,” he said.

Mahaz was dismissed from the Supreme Court bench on May 14 last year, following a disciplinary investigation initiated by the Judicial Service Commission (JSC). He has publicly accused Attorney General Ahmed Usham of interfering with judicial proceedings, a claim that drew criticism and concern from legal observers.