| 10/2/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 13/51 |
Decided: 18 August, 1951 |
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Appeal declared null as it was filed late; time limits established by law may not be extended; public holidays do not suspend the running of time; acceptance of appeal forms by Board Secretary after lapse of time limit does not convalidate the appeal - article 57(1), Income Tax Act, now 35(1), Income Tax Management Act
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The Commissioner pleaded that the appeal be annulled on the grounds that both the notice of appellant's intention to appeal and his application to the Board had been filed late.
The Board noted that appellant had admitted that the notice of appeal (Form A) had been filed after the lapse of the prescribed period, but had further stated that one of the Forms B had been filed within ten days of the other, when his attention had been drawn to file both Forms B.
The Board held that the time-limit fixed by article 57(1) was of a peremptory nature and as such non-extendable. Whenever the law wanted to consider an extension it had expressly laid it down: for example article 55(2) empowered the Commissioner to extend the time in which a taxpayer may file an objection; article 57(2) empowered the Board to postpone the hearing of an appeal.
The Board further held that the fact that appellant's notice of intention and Form B had been duly received, by a Department employee and by the Board respectively, did not mean that the said time limits had been extended. The Board also held that the said prescribed period of 30 days was not to be computed by excluding Sundays and public holidays unless the last day of the legal time fell on a public holiday, in which case the time limit expires on the next following day not being a public holiday. The Board accepted the Commissioner's plea and dismissed the appeal.
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