| 20/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 1/69 |
Decided: 16 April, 1969 |
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Pension and insurance schemes may be approved only at the discretion of the Commissioner as vested in him by law - article 22(1)(c), Income Tax Act, since repealed
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The phrases "proves to the satisfaction of the Commissioner" and "which may be approved by the Commissioner upon such conditions as may be prescribed" in sub-article 22(1)(d)(ii) are clearly indicative that a pension, saving, provident or any other society or fund specifically requires the approval of the Commissioner and when making such decision he would be exercising the discretionary power vested upon him by law and his decision is inappealable. In those instances where the legislator felt that the Commissioner's decisions may be reviewed by the Board the wording of the law unequivocally denote the taxpayer's right to appeal.
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