| 22/8/2008 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 14 |
Decided on 7 March 1956 |
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Powers Of The Revenue To Raise Additional Assessments.
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In this case the circumstances in which an additional assessment may be raised by the Revenue were under query.
Both the Board of Special Commissioners and the Court pointed out that the wording of the Maltese Income Tax Act in this regards was extremely wide. Additional assessments could be raised when, in the opinion of the Commissioner, a taxpayer had been taxed at a lesser amount than that which ought to have been charged. These powers were extremely wide and in no way subject to or restricted by any conditions: saving questions of time-barring and the reopening of matters already decided on appeal.
The tribunals pointed out that the law of Malta did not comprise the notion of a "discovery" for the raising of additional assessments which had often created problems in this regards in the U.K. Since there was no such condition in Maltese law, the fact that the original assessment had been raised by the Revenue on the income as declared by the taxpayer in his return, did not make the original assessment binding, thus preventing the raising of an additional assessment.
BSC Case No: 39/55
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