20 Mar 2008
THE COMMISSIONER OF INLAND REVENUE v. CARPE DIEM PUBLICATIONS LTD
- Citation
- THE COMMISSIONER OF INLAND REVENUE v. CARPE DIEM PUBLICATIONS LTD
- Court
- District Court
- Case number
- DCTC4335/2007
The judge held that the Commissioner lawfully estimated the Defendant's liability under s.59 IRO where no acceptable audited return was filed, that the s.75(3) certificate is conclusive evidence entitling recovery, that s.75(4) ousts the District Court from entertaining pleas that the tax is excessive or incorrect and that the Defendant had available statutory objection and appeal remedies; consequently the Defence disclosed no reasonable defence and the Master’s order striking out the Defence and entering judgment was upheld.