| 22/8/2008 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 4 |
Decided on 21st June 1951 |
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Procedure For Appeals To The Board Of Special Commissioners. Forms To Be Used And Other Essential Requisites.
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The appeal to the Board had not been made on the Forms printed for this purpose and which were obtainable from the department. Instead, the appellant had prepared his own forms that copied those which were available from the department.
The Board of Special Commissioners held that the appeal had been invalidly entered, but the Court reversed the decision saying that the law nowhere said that the printed Forms available from the Department had to be used. These were merely to be used as a guide: "in the form" did not mean the printed forms, but only the method in which the appeal was to be set out.
On the other hand, the taxpayer in his appeal to the Board had failed to mention the reasons why the Commissioner of Inland Revenue had refused his objection, and had failed to attach a copy of the CIR's decision. These two matters were required for a valid appeal, and their omission constituted a substantive defect which still rendered the appeal to the Board null and void.
BSC Case No: 4/51
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