| 22/5/2012 |
HOME
FSS
Downloads
|
| Board of Special Commissioners - Cases |
| Case No. 28/89 |
Decided: 11 November, 1999 |
|
|
No valid appeal may be made to the Board of Special Commissioners unless one has been served with a decision by the Commissioner - article 67(1), now article 35(1), Income Tax Management Act; article 44, Income Tax Act
|
The case had been deferred sine die pending the outcome of two similar cases before the Courts regarding the deemed distribution orders. When the hearing of the case was resumed, the Commissioner asked the Board to reject the appeal on the basis of Court of Appeal case nos. 151, 194 and 195, claiming that as the Commissioner had not yet issued his refusal on the objections to the deemed distribution orders, consequently, there was yet no right of appeal.
Appellant countered that its objections to the article 16 (later 22, now 43) orders had been filed many years before and, for practical reasons, the case should have been concluded by the application of the article 44 scheme. It was true that court case nos. 194 and 195 had declared the appeals to be null but these had also urged the Commissioner to expedite his refusal. It is not fair that the Commissioner, who has not yet followed the Court's directive should, at this point, raise a plea of nullity of the appeal.
The Board held that an essential legal requisite was indeed missing, as the Commissioner had not issued his letter of refusal. The company's objection had not been decided yet and therefore the company had no right to appeal to the Board.
|
|
|
|
|