| 6/1/2009 |
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| Board of Special Commissioners - Cases |
| Case No. 7/58 |
Decided: 2 May, 1958 |
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Appeal accepted as valid by the Board, even though Form B was not filed in duplicate - Appeals (Board of Special Commissioners) Rules
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Taxpayer had intended to appeal against the assessments for two consecutive years. Together with Form A (referring to both years) he submitted one Form B in respect of the first year and another in respect of the other. In terms of the Appeals (Board of Special Commissioners) Rules he was obliged to submit the Forms B in duplicate. The Secretary to the Board did not notice the error and referred one of the Forms B to the Board and the other to the Commissioner, assuming that they both referred to the same year. The question arose, therefore, whether the appeal was valid in terms of the Rules.
The Board held that the validity of an appeal depended on two requisites: Form A, in which the taxpayer gave notice to the Commissioner that he was appealing against the latter's decision and Form B, by which he formally appealed to the Board and wherein he laid down his pleas. As it was necessary that the Commissioner be aware of the pleas, it was laid down in the Rules that Form B was to be drawn up and signed in duplicate.
The Board held that though the Secretary could have refused the documentation - since Form B was not drawn up in duplicate - the fact remained that appellant had complied with the law once he had submitted both forms to the Board through its Secretary. An appeal is lodged with the Board and not with the Commissioner.
In the circumstances the Board ruled that both appeals were valid and allowed appellant to submit the duplicate copy of Form B within a stipulated period by the Board.
An appeal was entered before the Court from this decision (see case no. 21).
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