| 21/5/2012 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 146 |
Decided: 30 January, 1990 |
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DEFERMENT OF CASE BY BOARD "SINE DIE" UNTIL RELATIVE POINT OF LAW AT ISSUE WAS DECIDED BY THE COURT OF APPEAL IN ANOTHER CASE
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During the hearing of a case before the Board of Special Commissioners concerning a best of judgement assessment, the question arose whether the assessment had been validly raised.
The Board, of its own accord, and without either party having so asked, put off the hearing of the case sine die until the issue regarding the validity of ex officio assessments had been decided by the Court of Appeal in another case.
The Revenue appealed on various grounds against this decree. The appeal was mostly based on the inconvenience which such an order would cause in the administration of the tax. The Court decided that the principle of procedural law involved was one well recognised in Malta's legal system, and one where the Courts rarely interfered with the decision of the lower Court. No particular reason had been brought forward in this case as to why the Court of Appeal should interfere with the Board's ruling, and the appeal was therefore rejected.
BSC Case No: 57/86
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