| 17/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 2a/60 |
Decided: 13 May, 1960 |
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Commissioner's power to issue additional assessments at his absolute discretion - article 53, Income Tax Act, now 31, Income Tax Management Act
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The Commissioner had originally raised an assessment considering appellant to be a non-resident. Eventually, after the tax had been paid, and after having reconsidered appellant's residential status, the Commissioner served appellant with an additional assessment. Appellant claimed that this could not be done since, in terms of the provisions of article 53 of the Act, the Commissioner was empowered to raise an additional assessment only in the case of a person who had not been taxed or charged less tax than was properly due.
The Board disagreed with appellant's interpretation because it would mean that should the Commissioner raise an erroneous assessment (with regards to residency) he would not be empowered to correct the mistake through an additional assessment. The provisions of the law were meant to ensure that every taxpayer paid his due. Article 53, moreover, vested the Commissioner with the power to issue additional assessments at his discretion.
An appeal was entered before the Court from this decision (see case no. 37).
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