| 29/8/2008 |
Bil-Malti
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| Board of Special Commissioners - Cases |
| Case No. 20/51 |
Decided: 17 November, 1951 |
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The Board declared the appeal null as several essential elements were missing - Form B appeal form
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The Board examined the appeal form (Form B) submitted by appellants. It noted that (a) the form did not contain the reasons why the Commissioner's decision was to be rejected; (b) nor did appellants claim a reduction of the tax as assessed; (c) they had not shown how the assessment was to be revised (d) the form did not mention the year of assessment in respect of which they were filing the appeal.
The Board, citing previous Board decisions and, particularly, the Court judgment in case no. 4, held that the form could not be considered to be a valid appeal because of the several essential elements which were missing.
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