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Too much laissez-faire

11 October 2011
Issue: 4325 / Categories: Tax cases
Sharon Investments Ltd v Mauritius Revenue Authority, Privy Council

The claimant company submitted its tax return for the year 1995/96 in 1999 and claimed a loss of 1,095,197 Mauritian rupees. The Commissioner of Income Tax determined the loss in the reduced sum of 44,055 rupees.

The tax tribunal dismissed the claimant’s appeal, so it went to the Supreme Court of Mauritius by way of case stated and applied for record of tribunal proceedings to be part of record of Supreme Court of Mauritius.

However, the application was made several years after the tribunal hearing. The Supreme Court refused the request.

The claimant appealed to the Privy Council, which said the Supreme Court had exercised its discretion appropriately in refusing the claimant’s application in the light of the long delay in lodging the appeal.

The taxpayer company’s appeal was dismissed.

Issue: 4325 / Categories: Tax cases
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