Habib v The Board of Inland Revenue

• Jurisdiction: Trinidad & Tobago
• Judge: Koylass, C.,Burke, M.,Julumsingh, M.
• Judgment Date: 25 November 1982
• Court: Tax Appeal Board (Trinidad and Tobago)
• Docket Number: I 37 0f 1978
• Date: 25 November 1982

Tax Appeal Board

Koylass, C.; Burke, M.; Julumsingh, M.

I 37 0f 1978

Habib

and

The Board of Inland Revenue

Appearances:

S. Shivarattan for appellant

B. Roopnarine for respondent

Revenue Law - Accidental slip in assessment of unreported income — Appeal Board Rules, 1963, rule 19(3) — Correction ordered.

AMENDMENT TO JUDGMENT PURSUANT TO RULE 19(3) of THE APPEAL BOARD RULES, 1967

1 On the 2nd day of November, 1982, the Court delivered judgment in the above-mentioned appeal and in computing the unreported income of the appellant arrived at a figure of $77,212.49. The appeal was allowed and the additional assessments to income tax and unemployment levy for the year of income 1971 were referred back to the respondent for re-assessment on that amount. Additional tax imposed at the rate of 100% pursuant to section 39(4) of the Income Tax Ordinance, was ordered to be adjusted on the basis of the re-assessment to income tax.

2 On the 8th day of November, 1982, the appellant filed an application for an order or direction pursuant to rule 19(3) of the Appeal Board Rules? 1967, that the judgment be corrected by deducting from the adjusted unreported income of $77,212.49, the sum of $49,101.72, thereby making the adjusted unreported income $28,110.77.

3 Rule 19(3) reads –

“Any clerical mistake in any judgment or order of the Court, or any error therein arising from any accidental slip or omission, may at any time be corrected by the Court on the application of any party, filed in the Registry, a copy whereof has been served by the applicant on every other interested party.”

4 At the hearing of the application on 17th November, 1982, counsel for the appellant submitted that as the Court had found in its judgment that total deposits for the year of income in the appellant's C.I.B.C. account was $49,101.72, the entire figure of $131,975.67 estimated by the respondent as deposits in the appellant's C.I.B.C. account for the period 31st January, 1971 to 5th August, 1971, should have been deducted from the unreported income of $175,567.45 as found by the respondent, and not the sum of $82,873.95. being the difference between $131,975.67 and $49,101.72 as had appeared in the computation of adjusted unreported income on page ‘18 of the judgment.

5 Counsel for the respondent agreed with the computation of counsel for the appellant, but expressed the view that he was doubtful that the matter could be resolved...