| 21/8/2008 |
Bil-Malti
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| Board of Special Commissioners - Cases |
| Case No. 11/50 |
Decided: 9 September, 1950 |
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Onus of proof before the Board is on appellant - article 57(3) Income Tax Act, now article 35(3), Income Tax Management Act; the Income Tax Act does not exclude any proofs that are recognised as such by the Code of Civil Procedure
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Appellant was a hawker. He had not kept records of his trade. The Commissioner was of the opinion that the increase in appellant's investments and the fact that the value of his stock should have been higher and issued a best of judgment assessment. He later issued a refusal of appellant's objection, as was within his power to do.
The Board noted, however, that appellant had the right to appeal against the Commissioner's refusal by means of an appeal before the Board, where the onus probandi is on appellant himself. Among the proofs which can be brought before the Board appellant is not precluded by the Income Tax Act from producing all those proofs and evidence that are contemplated by the Code of Civil Procedure.
The Board accepted appellant's evidence and upheld the appeal.
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