| 17/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 36/79 |
Decided: 12 May, 1981 |
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Application of article 57A, Income Tax Act, now 36, Income Tax Management Act; the Board's decision does not necessarily have to be based on declarations given under oath but also on other documents; the final accounts are not, by themselves, the records required to be kept by article 42, Income Tax Act, now article 19, Income Tax Management Act
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The Commissioner requested the Board to apply article 57A(b) in respect of the assessments complained of, because appellant had not produced, within the prescribed time limit, the records required to be kept by article 42.
The Board noted that the application of article 57A(b) depended on three conditions: (1) the assessment is to have been raised in accordance with article 52 (now article 30, ITMA); (2) the dispute includes a dispute concerning article 5(1)(a) - now 4(1)(a) - and (3) appellant has failed to deliver to the Commissioner, within thirty days of the first Board sitting, the records required to be kept by article 42 of the Income Tax Act (now 19, ITMA).
Appellant objected to the invocation of article 57A because the Commissioner had not produced a declaration under oath that all the requirements of article 57A existed. The Board held that it was not necessary that its decision be based on witness given under oath. The Board could arrive at a decision based on other documents as well.
The Board held that it was satisfied that the assessment complained of had been raised under article 52 - even though appellant claimed that the Commissioner had not indicated whether it was 52(2)(b) or 52(3).
There was no doubt regarding the second condition.
Regarding the third condition, the Board noted that the only records produced by appellant were the balance sheets and profit and loss accounts. These, on their own, did not satisfy the requirements of article 42. Final accounts merely show the totals referring to the business operations but do not show the details as required by article 42.
An appeal was entered before the Court from this decision.
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