| 17/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 1/82 |
Decided: 24 July, 1991 |
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Onus of proof that the assessment complained of was excessive is on appellant - article 57(3), Income Tax Act, now 35(3), Income Tax Management Act
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Case had been put off sine die by the Board, pending a Court decision in a case the merits of which were identical. Following the delivery of the decision, the Board re-appointed the case. During the first sitting, appellant's agent declared that the company had been liquidated and struck off the register of companies, indeed it had no locus standi in the current proceedings.
Nevertheless the company was requested by the Board to produce proof before it that the assessment complained of was excessive and, not having done so, appellant had its appeal rejected.
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