| 8/2/2012 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 42 |
Decided on 13 December 1961 |
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Discretionary Powers Of The Commissioner Of Inland Revenue Regarding Personal Deductions
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The taxpayer claimed a personal deduction in respect of dependent relatives. The Commissioner had examined the claim fully but refused the deduction.
On appeal before the Board of Special Commissioners, the Commissioner pleaded that no appeal could be filed on the matter as he was vested with discretionary powers. The Board accepted this plea, and since the discretion had not been exercised arbitrarily, and there had been no violation of natural justice, the appeal was dismissed.
The Court agreed, after making a valuable review of how claims by the Commissioner regarding the exercise of his discretion were to be dealt with. Foreign and local case law was quoted and the Court held that the examination of such claims by the tribunals was to be limited to ascertain that discretion had been properly exercised, that is to say that the discretion had been properly exercised in substance and in form, without the violation of any principle of national justice.
BSC Case No: 2/61
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