| 6/1/2009 |
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| Board of Special Commissioners - Cases |
| Case No. 27/67 |
Decided: 29 October, 1969 |
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During the hearing of an appeal, Revenue may request the Board to increase the assessment complained of
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Appellant requested the Board to decide on his preliminary plea that, once the Board takes cognisance of the Appeal, the Commissioner would not be allowed to increase or adjust his assessments or alter the bases on which such assessments were computed, to the detriment of appellant as would appear from a note submitted to the Board at an earlier stage of the proceedings.
The Board observed that Legal Notice 749 (22 November 1949) specifies which particular provisions of the Code of Organisation and Civil Procedure were applicable to the Board of Special Commissioners. While it is a fact that the Civil Courts are bound by the claims clearly spelled out in the writ of summons and may not, in their decision, grant an award higher than the claim initially submitted by plaintiff, the Income Tax Act grants the Board wider powers. In terms of the Act the Board "shall confirm, reduce, increase or annul the assessment or make such order thereon as to it may seem fit." Once the Board has the power to increase the assessment, it follows that Revenue has the right to make submissions requesting the Board to increase the contested assessments.
An appeal was entered before the Court from this decision. The appeal was subsequently ceded.
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