| 6/1/2009 |
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| Board of Special Commissioners - Cases |
| Case No. 2/61 |
Decided: 20 May, 1961 |
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In granting personal deductions the Commissioner of Inland Revenue was vested with discretionary powers - article 22, now repealed, Income Tax Act
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Appellant claimed a personal deduction in respect of dependent relatives. The Commissioner felt that the deduction claimed was not justified and refused it. On his part, he pleaded that no appeal could be filed on the matter since he was vested with discretionary powers.
The Board observed that the words "to the satisfaction of the Commissioner" implied that in such matters the Commissioner was indeed vested with discretionary powers. Once the discretion had not been exercised arbitrarily and there had been no violation of natural justice, the appeal was declared to be null and void.
An appeal was entered before the Court from this decision (see case no. 42).
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