| 17/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 2a/80 |
Decided: 7 October, 1981 |
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Decision of the Commissioner need not show the grounds for refusing an objection - article 55(5), Income Tax Act, now article 33(5), Income Tax Management Act
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Appellant company raised a preliminary plea of nullity, claiming that the Commissioner's Decision (the Refusal) did not contain any grounds or reasons for refusing the company's objection.
The Board held that the obligation placed on the Commissioner by article 55(5), where no agreement is reached at objection stage, is merely to "determine the tax by order in writing". The Commissioner is not obliged to give any details regarding the motive of the refusal of the objection. If the said motive is not given the Commissioner would not be against any general legal principle or natural justice.
The Board further held that in the present case, although the Commissioner had nevertheless, although not so obliged, given the grounds for refusing the said objection.
An appeal was entered before the Court from this decision.
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