| 9/9/2010 |
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| Board of Special Commissioners - Cases |
| Case No. 20/50 |
Decided: 5 January, 1952 |
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The Board's jurisdiction does not extend to matters relating to additional tax; additional tax imposed by the Commissioner may not be appealed - articles 25 (now 56, Income Tax Act); 57 (now 35, Income Tax Management Act); 65(4) (now 46(4), ITMA); 67(3) (now 48(3), ITMA)
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Taxpayer appealed against the imposition of additional tax as, he claimed, his omission had not been due to any fraud, art, contrivance or gross or wilful neglect.
The Commissioner raised various nullity pleas but the Board held that it was necessary to consider first whether its jurisdiction extended to matter regarding additional tax.
The Board noted that in Part XII which deals with Appeals, and particularly article 57(1) - now 35(1) ITMA - the Act provides that "any person who, being aggrieved by an assessment made upon him, has failed to agree with the Commissioner in the manner provided in article 55(4), may ... appeal against such assessment to the Board of Special Commissioners". Article 57(5) provides for the Board's powers which are to " confirm, reduce, increase or annul the assessment or make such order thereon as to it may seem fit." Articles 65(4) and 67(3) also make reference to an assessment of tax.
In Part VIII of the Act (which, apart from the rates of tax deals also with penalties which in certain circumstances may be reduced) does not contemplate any sort of redress from these additional taxes as in the case of lack of agreement between taxpayer and the Commissioner.
The Board held that its powers were limited to deciding upon matters that involve an assessment to tax and not to matters involving additional tax. Consequently no appeal could be made to the Board regarding additional tax imposed by the Commissioner.
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