| 8/2/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 16/50 |
Decided: 5 January, 1951 |
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Production of proof before the Board - article 57(3) Income Tax Act, now 35(3), Income Tax Management Act; In the case of interest from Defence Bonds, what is assessable is the amount of accrued interest and not the actual amount of interest received - article 5(1), Income Tax Act
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The Board noted that it was practically impossible to ascertain appellant's income. In the absence of a regular set of trade records the Board decided to adopt the practical way.
The Commissioner drew the attention of the Board to the fact that the onus of proof was on the appellant and any failure to do so should result in the confirmation of the assessment that was under appeal. The Board however noted that appellant (a carpenter) was under no obligation to keep the trade records, consequently the proof that the assessment complained of was excessive could be made by other means, provided these were acceptable under the Code of Civil Procedure.
Regarding another point (interest income from bonds) the Board held that the Commissioner had wrongly computed the assessed amount because instead of calculating the amount on a dietim basis, he had charged an amount for the whole year.
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