| 20/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 12/81 |
Decided: 30 March, 1993 |
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No valid appeal possible against a deemed distribution order issued under article 22, now article 44, Income Tax Act; an appeal can only be made from a decision by the Commissioner, within thirty days after the date of service thereof - article 57(1), Income Tax Act, now article 35(1), Income Tax Management Act
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The Commissioner had raised a plea of nullity of the appeal on the grounds that appellant company had not observed the time limit imposed by article 57(1) - now article 35, Income Tax Management Act, that is, "within thirty days after the date of service upon him of notice of the refusal of the Commissioner".
The two parties had agreed to put off the hearing until judgment was delivered in similar cases that were before the Courts. After such judgment had been delivered (BSC cases 22/88 and 22/80) the Board resumed the hearing of the case. The Board confirmed the judgment given in the said cases, and held that the appellant could not file an appeal against a deemed distribution order issued under article 22 (now article 44). An appeal could only be made, within thirty days after the date of service of the refusal of the Commissioner. Since the Commissioner had not yet served the company with the refusal, the company could not possibly file a valid appeal.
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