TAYLOR & TAYLOR LTD V. THE COMMISSIONER-GENERAL AND THE ATTORNEY-GENERAL

DODOO (MRS) J

Tax Assessment: Whether or not there was a wrong use of discretion

There are only two certainties in life: Death and Taxes! There is no escape from either of these variables. The inscription on the IRS building in Washington reads:

“TAXES ARE WHAT WE PAY FOR A CIVILIZED SOCIETY”

The 1^st Respondent is the body responsible for tax administration. Apart from filing processes at the inception of this appeal, the 2^nd Respondent did not participate in the appeal. The whole appeal was therefore determined with the active participation of the Appellant a limited liability company and taxpayer and 1^st Respondent alone.

This is an Appeal against the tax assessment made by the Respondent against the Applicant. The Applicant listed 7 grounds of appeal namely:

1. The Commissioner-General erred in basing his assessment on false and inaccurate figures said to have been received by the Ministry of Health.

2. In arriving at his assessment, the Commissioner-General erred having regard to the dis…