| 22/8/2008 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 70 |
Decided on 30 June 1969 |
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Delivery Of Notice In Terms Of Law
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The taxpayer filed a late appeal to the Board of Special Commissioners and contended that delivery of the notice of refusal had not been properly made by registered post as neither he nor his two sisters, with whom he resided, had received the relative letter-packet. There was also some difficulty regarding proper evidence in respect of the postal document evidencing delivery, but this was overcome during the appeal.
The Board of Special Commissioners was satisfied that the registered packet had been received, accepted and signed for at the correct address by one of the taxpayer's sisters. There could therefore be no question that delivery had been made on the date when so received. The appeal had consequently been filed late.
The Court agreed and rejected the appeal filed against the Board's decision.
BSC Case No: 9/67
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