| 7/2/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 18/63 |
Decided: 14 December, 1963 |
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Late filing of adjustments to income tax returns - articles 25, now 56 Income Tax Act, and 52, now 30, Income Tax Management Act
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Taxpayer realised he had omitted to declare certain income in his original income tax return and filed an additional declaration. The Commissioner, however, charged additional tax in view of the fact that the declaration reached him after the lapse of the statutory time period of 30 days.
The Board ruled that once the adjustment had been filed late, it could not be taken into account for the purpose of establishing liability to additional tax. Article 52 of the Act expressly provided that "The Commissioner shall proceed to assess every person chargeable with the tax as soon as may be after the expiration of the time allowed to such person for the delivery of his return". The additional tax, moreover, was charged in terms of the provisions of article 25 of the Act. This article vested the Commissioner with discretion concerning the reduction or cancellation of additional tax and the Board could not enter into the merits of the case.
An appeal was entered before the Court from this decision (see case no. 57).
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