| 6/1/2009 |
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| Board of Special Commissioners - Cases |
| Case No. 8/51 |
Decided: 27 August, 1951 |
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The Board is empowered to call appellant to give evidence before it, even on the request of the Commissioner - Government Notice 749; articles 558, 564 and 581 Code of Organisation and Civil Procedure; articles 56 and 57, Income Tax Act - now 34 and 35, Income Tax Management Act
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During the hearing of the appeal, the Board called appellant to give evidence on oath. Appellant objected as, he claimed, he could not be called to testify.
In dismissing appellant's claim, the Board cited various legal provisions. The Board first cited rule 9 of Government Notice 749, which provided that for the purpose of the hearing and examination of evidence and of enforcing the attendance of witnesses and the production of books and other documentary evidence, the Board had all such powers as were vested by the Code of Organisation and Civil Procedure in the Civil Court, First Hall.
Secondly the Board said that a joint reading of article 558 of the Code (the Court to demand the best possible proof) and of article 57(3) of the Income Tax Act (onus of proof is on appellant) removed all doubts as to whether appellant could be called to give evidence.
Besides, article 564 of the Code of Organisation and Civil Procedure provided that all the parties to a suit may give evidence (of own accord; on other party's request; or on an ex officio order by the Court) while article 581 empowered the Court to make, at any time, all those questions which it deemed necessary.
Appellant entered an appeal before the Court from this decision. The Court (case no. 5) confirmed the Board's decision.
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