| 30/8/2008 |
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| Board of Special Commissioners - Cases |
| Case no. 6/53 |
Decided: 30 April, 1953 |
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Appeal declared invalid as it was filed late - Government Notice 749; article 57(1) Income Tax Act, now 35(1), Income Tax Management Act
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The Commissioner raised a nullity plea as the appeal had been filed late.
The Board based itself on (a) article 57(1) which provided that a notification of an appeal was to be made within thirty days of the delivery of the Commissioner's refusal; (b) rule 13 of Government Notice 749 which provided that the notice regarding the intention to appeal was to be made on Form A; and (c) rule 14 of the same GN 749, according to which the appeal to the Board was to be made on Form B within ten days of the delivery of the said notice mentioned at (b).
It was held that the refusal must have been delivered by not later than the 23rd December but the two forms (A and B) were delivered on the 3rd February, that is, more than the thirty days prescribed by article 57(1).
Appellant contended that he was illiterate and neither his son nor his clerk had been at the office when the refusal was delivered.
It was held that the prescribed time limits could not be extended. The presentation of form B by appellant had been futile as his Form A was filed late. He should not have left letters unopened.
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