| 29/8/2008 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 88 |
Decided: 30 October, 1972 |
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Letters Of Request To Hear Evidence Abroad. Powers Of The Board Of Special Commissioners
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The taxpayer was living abroad and a request was made to hear his evidence in the country of his residence under letters of request as provided for in the Code of Organization and Civil Procedure. The Revenue opposed the request on the basis that the law imposed the necessity of the case being heard in camera and because evidence had to be heard before the Board under the Appeal Rules. The Board granted the request.
The Court agreed, pointing out that, by its very nature, evidence under letters of request had to vary slightly from normal procedures. The interests of justice, however, requested that even in income tax matters such evidence had to be available. In any case, under the Appeals (Board of Special Commissioners) Rules, for the purpose of regulating the hearing and examination of evidence, the Board had all such powers as are by the Code of Organization and Civil Procedure vested in the Civil Court, First Hall. The same Rules also provided that, unless otherwise expressly provided (which it was not for the purpose), the Board could regulate its own procedure.
BSC Case No: 13/70
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