| 21/8/2008 |
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| Board of Special Commissioners - Cases |
| Case no. 20/53 |
Decided: 13 August, 1953 |
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Appeal invalid as it was entered outside the prescribed time limit - article 57(1), now 35(1), Income Tax Management Act
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The Commissioner raised a nullity plea as the prescribed Form A had been filed late. The Board noted that the refusal must have been delivered by the 12th May, while Form A was presented on the 18th June, that is, beyond the prescribed thirty-day period.
Appellant maintained that the thirty days were to start running not from the day of the notice of delivery of the Refusal but from the Commissioner's letter to him, dated 20th May. The said letter by the Commissioner was not a refusal but simply a reply to appellant's earlier letter requesting certain clarifications in the refusal.
In the said letter the Commissioner had merely drawn appellant's attention to the appeal procedure and advised that appellant could appeal to the Board. It was held that through his letter of reply the Commissioner had not, indeed could not, extend the time limit.
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