CORAM

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UNSWORTH, JUSTICE SUPREME COURT

TAYLOR, JUSTICE SUPREME COURT

BAIRAMIAN, JUSTICE SUPREME COURT

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PARTIES

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APPELLANTS

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JOSEPH REZCALLAH & SONS LTD

RESPONDENTS 

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AREA(S) OF LAW

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TAXATION LAW—ASSESSMENT OF TAX—RECOVERY OF TAX—JURISDICTION OF COURT—APPEAL

 

 

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SUMMARY OF FACTS

The plaintiff/appellant sued the defendant/respondent that they were entitled to recover a sum of £2,520, being income tax and penalties for the years of assessment 1958-59 and 1959-60. The Trial Court gave judgment in favour of the defendants. Being dissatisfied, the plaintiffs appealed to this Court.

 

 

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HELD

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Appeal dismissed

 

 

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ISSUES

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Whether the trial Judge was entitled to consider the validity of the assessment, having regard to the fact that the special procedure for appealing against an assessment had not been followed?

Whether the special procedure for appealing against an assessment is conclusive so as to deprive the High Court of jurisdiction to inquire into the validity of the assessment in this claim to recover the tax alleged to be due?

 

 

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RATIONES DECIDENDI

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OBLIGATION OF THE BOARD OF INLAND REVENUE TO GIVE NOTICE OF ASSESSMENT

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It is, therefore, a condition precedent that the Board must give the person the ‘notice in writing specified in section 47(1) (Section 45(1), 1948 Ed.). Per UNSWORTH F.J.

 

 

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CASES CITED

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Inland Revenue Commissioners v. Pearlberg, (1953) 1 A.E.R. 388, as page 389

Commissioner of Income Tax v. Rewance, (Lagos Court Suit No. 511/1952 and W.A.C.A. 127/1954)

Mandavia v. Commissioner of Income Tax. (P,C, Appeal No.7 of 1957).

 

 

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STATUTES REFERRED TO

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Income Tax Act

The Federal Supreme Court Ordinance

Constitution of Northern Nigeria

 

 

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