| 29/8/2008 |
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| Board of Special Commissioners - Cases |
| Case No. 19/50 |
Decided: 23 December, 1950 |
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Late appeal declared null; the notification of the appeal is to be "given" and not merely "sent" to the Commissioner within the prescribed time limit; the procedures laid down in article 51 may not be analogously applied to the requisites under article 57 - articles 51 and 57, Income Tax Act, now articles 29 and 35, Income Tax Management Act
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The Commissioner raised a nullity plea, claiming that the appeal had been entered late. Appellant maintained that article 57(1) did not lay down any specific formality in the manner in which the "notice in writing" to the Commissioner was to have been made.
The Commissioner contended that although article 57(1) did not, article 51 (now 29, ITMA) did.
The Board rejected the Commissioner's argument because the law did not make any reference to article 51; had it wanted, it would have done so. When it came to time limits and formal procedures the law is always specific.
Nevertheless the appeal was declared null as it had been presented beyond the prescribed time limit. The notification of the appeal is to be "given" and not merely "sent" to the Commissioner within the prescribed time limit.
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