CORAM
UNSWORTH, JUSTICE SUPREME COURT
TAYLOR, JUSTICE SUPREME COURT
BAIRAMIAN, JUSTICE SUPREME COURT
PARTIES
APPELLANTS
JOSEPH REZCALLAH & SONS LTD
RESPONDENTS
AREA(S) OF LAW
TAXATION LAW—ASSESSMENT OF TAX—RECOVERY OF TAX—JURISDICTION OF COURT—APPEAL
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.
HELD
Appeal dismissed
ISSUES
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?
RATIONES DECIDENDI
OBLIGATION OF THE BOARD OF INLAND REVENUE TO GIVE NOTICE OF ASSESSMENT
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.
CASES CITED
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).
STATUTES REFERRED TO
Income Tax Act
The Federal Supreme Court Ordinance
Constitution of Northern Nigeria