| 20/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 2/63 |
Decided: 13 March, 1963 |
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Personal Deductions; discretionary powers of the Commissioner - article 22, now repealed, Income Tax Act
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Taxpayer claimed a personal deduction in respect of a dependent sister. The Commissioner, after carrying out the necessary investigations, decided to refuse the deduction. Taxpayer appealed and the Commissioner pleaded that no appeal could be lodged once in such matters he was vested with discretionary powers.
In an analogous case the Court of Appeal (case no. 42) had decided that the Commissioner was to be satisfied that a claim for a deduction was valid. When determining the validity of the claim the Commissioner exercised the discretionary powers vested in him by law. In such circumstances the Board's authority was limited to ascertaining whether such discretion had been properly exercised in substance and in form and that no principle of natural justice was violated.
The Court had cited Silke: "It is trite law that where a matter is left to the discretion of an official, his decision, even if erroneous, cannot be interfered with, provided that he has applied his mind to the point and has exercised his discretion bona fide and his decision was not in conflict with statutory provisions ...".
The Board decided that the Commissioner had in no way abused his powers.
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