“For the law is that an assessment, duly made if not appealed, cannot be challenged in other proceedings”
“In my view, a person chargeable with tax does not only mean a person whose liability is not in dispute, but it includes a person who is in fact not chargeable but is believed by the assessing authorities to be chargeable.”
“For the law is that an assessment, duly made if not appealed, cannot be challenged in other proceedings”.
The Fynhout Case [1974] 1 GLR 283, at pp 293 and 296 per Azu Crabbe CJ.
Discuss with reference to case law and statutory provisions currently in force the validity or otherwise of the statements above.
The deadline for submission is 5.00pm on Monday, April 24, 2017.
Answers should be in Times New Roman 12 and should be three (3) pages. reference on another page.
(Sectionsv37 to 39 for the first statement. And section 40 to 43 for the second statement. All must be Act 915)
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Posted 04 May 2017 01:05 PM
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