164
CAP. 112]
Inland Revenue
[1989 Ed.
additional tax shall be recovered as a debt due from and payable out of the deceased person's estate.
(7) A person who has been assessed to additional tax under subsection (1) shall not be liable to be charged on the same facts with an offence under section 80(2) or 82(1).
82B. Appeals against assessment to additional tax to Board of Review
(Added 26 of 1969 s. 38)
(1) Any person who has been assessed to additional tax under section 82A may, within 1 month after notice of assessment is given to him, give notice of appeal to the Board; but no such notice shall be entertained unless it is given in writing to the clerk to the Board and is accompanied by-
(a) a copy of the notice of assessment;
(b) a statement of the grounds of appeal from the assessment;
(c) a copy of the notice of intention to assess additional tax given under section 82A(4), if any such notice was given; and
(d) a copy of any written representations made under section 82A(4).
(Replaced 43 of 1975 s. 9)
(2) On an appeal against assessment to additional tax, it shall be open to the appellant to argue that-
(a) he is not liable to additional tax;
(b) the amount of additional tax assessed on him exceeds the amount for which he is liable under section 82A;
(c) the amount of additional tax, although not in excess of that for which he is liable under section 82A, is excessive having regard to the circumstances.
(3) Sections 66(2) and (3), 68, 69 and 70 shall, so far as they are applicable, have effect with respect to appeals against additional tax as if such appeals were against assessments to tax other than additional tax.
83. Tax payable notwithstanding proceedings
(Added 26 of 1969 s. 38)
The institution of proceedings for, or the imposition of, a penalty, fine, or term of imprisonment under this Part shall not relieve any person from liability to assessment or payment of any tax for which he is or may be liable.
(Amended 49 of 1956 s. 64)
84. Prosecutions, sanction of Commissioner
(1) No prosecution in respect of an offence under section 80 or 82 may be commenced except at the instance of or with the sanction of the Commissioner.
Page 165
Page 166
164
CAP. 112]
Inland Revenue
[1989 Ed.
additional tax shall be recovered as a debt due from and payable out of the deceased person's estate.
(7) A person who has been assessed to additional tax under subsection (1) shall not be liable to be charged on the same facts with an offence under section 80(2) or 82(1).
82B. Appeals against assessment to additional
tax to Board of Review
(Added 26 of 1969 s. 38)
(1) Any person who has been assessed to additional tax under section 82A may, within 1 month after notice of assessment is given to him, give notice of appeal to the Board; but no such notice shall be entertained unless it is given in writing to the clerk to the Board and is accompanied by-
(a) a copy of the notice of assessment;
(b) a statement of the grounds of appeal from the assessment;
(c) a copy of the notice of intention to assess additional tax given
under section 82A(4), if any such notice was given; and
(d) a copy of any written representations made under section 82A(4).
(Replaced 43 of 1975 s. 9)
(2) On an appeal against assessment to additional tax, it shall be open to the appellant to argue that-
(a) he is not liable to additional tax;
(b) the amount of additional tax assessed on him exceeds the amount
for which he is liable under section 82A;
(c) the amount of additional tax, although not in excess of that for which he is liable under section 82A, is excessive having regard to
the circumstances.
(3) Sections 66(2) and (3), 68, 69 and 70 shall, so far as they are applicable, have effect with respect to appeals against additional tax as if such appeals were against assessments to tax other than additional tax.
83. Tax payable notwithstanding proceedings
(Added 26 of 1969 s. 38)
The institution of proceedings for, or the imposition of, a penalty, fine, or term of imprisonment under this Part shall not relieve any person from liability to assessment or payment of any tax for which he is or may be liable.
(Amended 49 of 1956 s. 64)
84. Prosecutions, sanction of Commissioner
(1) No prosecution in respect of an offence under section 80 or 82 may be commenced except at the instance of or with the sanction of the Commissioner.
Page 165Page 166
*
No comments yet.
Private notes are available after approval.