31 Aug 2007
AVOWAL ADMINISTRATIVE ATTORNEYS LIMITED AND ORS V THE DISTRICT COURT AT NORTH SHORE AND ANOR HC AK CIV-2006-404-7264
- Citation
- openlaw-ad8c35b4_9605_490b_878e_2a228247ab6a.pdf
- Court
- High Court
The balance of convenience favored the Commissioner because of real and imminent risk of time bars and impracticability of introducing alternative officers; accordingly the order of 20 July 2007 is to be construed as not requiring hard copy documents to be submitted to the Computer Tax Audit Division (or equivalent) prior to appraisal by the Commissioner's officers, but that construction is subject to written confidentiality undertakings by the relevant officers to be provided within three working days.