| 6/1/2009 |
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| Board of Special Commissioners - Cases |
| Case No. 13/70 |
Decided: 23 March, 1971 |
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Power of the Board to issue letters of request - articles 56 and 57 Income Tax Act, now 34 and 35 Income Tax Management Act; Appeals (Board of Special Commissioners) Rules, 1949
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The representative of appellant, who resided abroad, prayed that letters of request be issued for the hearing of appellant's evidence. The Commissioner lodged an objection.
The Board referred to rule 9 of the Appeals (Board of Special Commissioners) Rules, 1949 which provides that for the purpose of regulating the hearing and examination of evidence and of enforcing the attendance of witnesses, it shall have all such powers as are vested in the Civil Courts. Moreover, rule 26 provided that, subject as otherwise expressly provided, the Board shall regulate its own procedure.
The Board then referred to article 613 of the Code of Organisation and Civil Procedure, which empowers the Courts to make an order declaring the examination of a witness residing abroad to be necessary. In the light of the above the Board concluded that there was no doubt as to its competence to issue letters of request.
An appeal was entered before the Court from this decision (see case no. 88).
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