| 20/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 23/63 |
Decided: 1 February, 1964 |
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Personal deductions allowed at the discretion of the Commissioner - article 22, since repealed, Income Tax Act
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Taxpayer appealed against the Commissioner's refusal to allow medical and maintenance deductions claimed in terms of article 22 of the Act.
The Board noted that the said article provided that personal deductions could be allowed to a taxpayer "who proves to the satisfaction of the Commissioner ...." This wording was indicative that the law was thereby vesting the Commissioner with discretionary powers.
The Board was not competent to deliberate on the Commissioner's decision except with a view to ascertaining that the discretion had been properly exercised in substance and in form, without violation of any principle of natural justice. The Board confirmed that the Commissioner had considered all aspects of the case before deciding to refuse taxpayer's claim and no proof was brought forward to the effect that he might have acted improperly.
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