| 21/5/2012 |
HOME
FSS
Downloads
|
| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 137(b) |
Decided: 11 October, 1989 |
|
|
PRINCIPLES OF NATURAL JUSTICE. APPELLANT DENIED THE CHANCE OF PLEADING HIS CASE
|
Following the decision delivered in case 137(a), the taxpayer submitted to the Board that the assessments raised upon him were null and void having been raised not in accordance with the provisions of the law concerning best of judgement assessments. He also requested that the Board should put off further hearings of the case until a similar point had been decided by the Courts in another case.
The Board deferred the case to a fixed date, when it would deliver its decision regarding deferment till the Court case had been decided. Instead, it delivered a decision in writing in camera some days before that fixed as above, refusing to suspend hearing the case until the Court case had been decided and, at the same time, rejecting the plea of invalidity of the assessments.
The Court held that, although the decision regarding deferment could perhaps have been acceptable, the taxpayer had been denied the chance of making his submissions regarding the validity or otherwise of the assessments. This was an infringement of his basic rights and contrary to the principles of natural justice. The Board's decision was therefore declared to be null and void.
BSC Case No: 33b/86
|
|
|
|
|