Revenue Commissioner v Beoliere Aqua (CS 121/2017) [2019] SCSC 1254 (1 August 2019)

Jurisdiction
Seychelles
Citation
Revenue Commissioner v Beoliere Aqua (CS 121/2017) [2019] SCSC 1254 (1 August 2019)
Media Neutral Citation
[2019] SCSC 1254
Court
Supreme Court
Case number
CS 121/2017
Attorneys
F. Elizabeth,
Judges
Burhan, J
Judgment date
1 August 2019
Language
English
Type
Judgment
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Taxation law|Import and export
Case summary
Tax law: Trade Tax (Imports) (Amendment) Regulations 2007 not repealed by Customs Management Act 22 of 2011: saving provisions in s 272(1): Section 22(1) of the Revenue Administration Act precludes defendant from challenging amount assessed: procdure: failure to follow appeal procedure in s 16(1) of the Revenue Administration Act._x000D_
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Cited documents 2

Legislation 2
  1. Companies (Amendment) Act, 2020
  2. Customs Management Act, 2011

Documents citing this one 0