3 May 2013
ARAI KORP LIMITED V THE COMMISSIONER OF INLAND REVENUE HC HAM CIV 2011-419-001243
- Citation
- openlaw-0bed6a7c_f5fe_4e65_a54a_cc3c42229582.pdf
- Court
- High Court
The Commissioner's refusal to exercise the s113 discretion was not manifestly unreasonable because s113 cannot be used as a backdoor to bypass the statutory disputes and challenge procedures; the applicant had failed to avail itself of the available statutory remedies, the Commissioner reasonably relied on a prior full investigation and on resource and parity considerations, and the decision fell within the proper exercise of the wide discretion vested by s113.