| 22/8/2008 |
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| Board of Special Commissioners - Cases |
| Case No. 7/50 |
Decided: 17 July, 1950 |
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A statement made by taxpayer before an assessment was considered by the Board as not having been made under duress but without taxpayer being aware of the import of such a statement - article 1018, Civil Code; taxpayer had a right of appeal to the Board as the Commissioner had treated the objection and had invoked article 55(5), Income Tax Act, now 33(5), Income Tax Management Act
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Before the raising of the assessment by the Commissioner, taxpayer had signed a statement agreeing to an increase in his income. After receiving the assessment taxpayer objected and claimed that the said statement had been made under duress and without his being aware of the import of such a statement.
The Commissioner raised a nullity plea, stating that the statement was binding on taxpayer who, after all, was assessed on the figures declared by him on his statement.
The Board rejected appellant's claim that the statement had been made under duress although the Board felt convinced that when the taxpayer signed the statement he was not aware that this would have taken away his right to appeal before the Board.
The Board also rejected the Commissioner's nullity plea as he (the Commissioner) had implicitly but clearly renounced to the claim that the statement was binding when, instead of standing by the assessment, he had (1) treated the objection; and (2) invoked the application of article 55(5) - which provided that where a taxpayer fails to agree with the Commissioner "his right of appeal ... shall remain unimpaired".
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