| 20/5/2012 |
HOME
FSS
Downloads
|
| Board of Special Commissioners - Cases |
| Case No. 38/83 |
Decided: 17 April, 1989 |
|
|
Article 57A(c), Income Tax Act, now 36(c), Income Tax Management Act, cannot be invoked when it is impossible for appellant (e.g. company in liquidation) to deliver the trading records; Onus of proof that the assessment complained of was excessive is on appellant - article 57(3), Income Tax Act, now 35(3), Income Tax Management Act
|
The Commissioner invoked article 57A(c) because the company had not delivered its records within the prescribed time to the Commissioner. Appellant maintained that its books of account had been deposited with the Courts because it had been put into liquidation.
The Board said that due to the fact that the company was being liquidated, it was not the company's fault that its trading records had not been delivered to the Commissioner. Consequently, article 57A would not be applied.
However two and a half years had elapsed since then; the records could have been withdrawn and yet these had not been delivered to the Commissioner. Besides, company representatives had failed to attend the two previous Board sittings. Therefore the Board rejected the appeal because appellant had not proved that the assessments complained of were excessive.
An appeal was entered before the Court from this decision.
|
|
|
|
|