| 6/1/2009 |
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| Board of Special Commissioners - Cases |
| Case No. 12a/50 |
Decided: 20 October, 1950 |
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Time limit for the filing of an appeal to the Board - interpretation of article 57(1) Income Tax Act, now 35(1), Income Tax Management Act
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The Commissioner claimed that the appeal was null as it had been entered beyond the thirty-day limit allowed by the Act. Appellant admitted that he had entered the appeal to the Board beyond the said thirty days, however he maintained that the time limit mentioned in article 57(1) referred to the notice that was to be sent by an appellant to the Commissioner and not to the appeal before the Board.
The Commissioner countered that an examination of the relevant articles of the Act - 57(1), 59(1), 67(3), 57, 58 and 64 - left no doubt that the said notice referred to the appeal before the Board.
The Board held that there was a loophole in article 57(1). There were two requirements for a valid appeal: (1) a notice in writing sent to the Commissioner; (2) an appeal to the Board. Each of these two stages should have had a time limit but article 57(1) mentioned only one thirty-day limit that clearly referred to the first instance only.
In the absence of a time limit imposed by the Act regarding the appeal made before it, the Board rejected the Commissioner's nullity plea.
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