30 Aug 2010
THE COMMISSIONER OF INLAND REVENUE V AMPAK ASSOCIATES LIMITED HC WN CIV-2010-485-511
- Citation
- openlaw-2503bc12_66a6_4f06_8d2c_4735e6e4bd4c.pdf
- Court
- High Court
The presumption in r15.23 was displaced because the CIR acted reasonably in treating Ampak's proposals as conditional on resolving the director's personal tax arrears; Ampak could have paid within the statutory demand period but delayed and only paid at the eleventh hour, and the CIR received the relief sought, therefore costs are not awarded to Ampak and are to lie where they fall.