| 21/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 5/85 |
Decided: 10 January, 1986 |
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Application of article 57A(b), Income Tax Act, now 36(b) Income Tax Management Act; the records that are to be delivered to the Commissioner within thirty days of the first sitting are to be kept as required by article 42 ITA - now 19 Income Tax Management Act
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The Commissioner invoked article 57A(c), since (i) the assessment complained of had been raised in accordance with article 52; (ii) the dispute included a dispute concerning article 5(1)(a); and (iii) appellant had failed to deliver to the Commissioner, within thirty days of the first sitting, the records required to be kept by article 42.
The Board considered that there was no doubt that the dispute concerned article 5(1)(a) and that the assessment complained of had been raised in accordance with article 52(2)(b). The only point for consideration was, therefore, whether appellant had delivered to the Commissioner, within thirty days of the first sitting, the records required to be kept by article 42.
The records presented by appellant consisted of (1) a diary and three exercise books that contained bookings of the wedding hall hired out by appellant (2) three receipt books (3) a number of expense receipts (water and electricity, telephones etc.). Appellant had also attached a statement to each of his tax returns showing a global figure for income and another one for expenses.
The Board noted that such records did not include (1) daily sales books - bookings could not therefore be checked against incomings; (2) any record of daily expenses - receipts submitted could not be vetted (3) any record regarding wages - which were substantial; (4) any receipts in respect of expenses for two of the years under appeal; (5) any record of down-payments made by clients on booking. The Board held that the records presented by appellant did not satisfy the requirements of article 42 and accepted the Commissioner's request to reject the appeal.
An appeal was entered before the Court from this decision. The appeal was subsequently ceded.
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