Buttrose J:

This is a case stated under s. 82 of the Income Tax Ordinance (Ch 166), hereinafter referred to as 'the Ordinance', by the Board of Income Tax Review for the opinion of the High Court and relates to appeals against certain assessments and additional assessments to income tax for the years of assessment 1948 to 1954 inclusive.

After the appellant had been assessed for the years of assessment 1948 to 1954 inclusive and the assessments paid, the Comptroller by letter dated 12 May 1954 informed the appellant that he was beginning a general inquiry into the appellant's income tax position covering the period 1946 to 1953, and in exercise of his powers under s. 65 of the Ordinance gave notice to the appellant requiring him within the time limited in the notice to supply certain particulars. On 11 June 1954 the appellant furnished the Comptroller with a statement of his capital assets at 1946 and at 1953. Further correspondence passed between the Comptroller and the appellant and on 24 November 1954 the Comptroller gave notice to the appellant that estimated additional assessments were being raised for all the years in question. In December 1954 assessments and additional assessments were, in fact, raised by the Comptroller under the provisions of ss. 72 and 73 of the Ordinance for the years of assessment 1948 to 1954 inclusive.

The Comptroller under the provisions of s. 76(1) of the Ordinance caused to be served on the appellant a notice of assessment or additional assessment as the case may be in respect of each of the said years. These notices were all dated 22 December 1954 and are the ones in question in the case stated. By letter dated 23 December 1954 the appellant returned all the said notices of assessments to the Comptroller and rejected in writing the said assessments and additional assessments made upon him and requested the Comptroller to furnish the appellant with reasons for or detailed basis on which the Comptroller made the assessments.

Further correspondence passed between the Comptroller and the appellant and on 1 May 1958 the Comptroller gave notice to the appellant that he did not propose to amend any of the assessments or additional assessments.

On 29 July 1958 the appellant filed with the Comptroller and the Clerk to the Income Tax Board of Review a Notice of Appeal under s. 79(1) of the Ordinance and on 28 August 1958 the appellant lodged with the said Clerk a Petition of Appeal containing a statement of the Grounds of Appeal.

By Notice dated 5 January 1959 the appellant gave notice to the Comptroller that at the hearing of the appeal which was fixed for the following day, 6 January 1959, he intended to apply to the Board of Review for leave to amend his Petition by adding an additional Ground of Appeal, viz.

That the Notices of Additional Assessments and Assessments against which assessments the petition is appealing do not contain in substance and effect the particulars on which the Assessments have been made.

At the commencement of the hearing of the Appeal on 6 January 1959 application was made by the appellant in accordance with the terms of the said notice to amend his Petition.

The application was opposed by the Comptroller and the Board of Review after hearing argument agreed to defer making a decision on the said application and informed the parties of their intention to state a case to the High Court.

The questions stated in the case for decision were:

(1) Are the Notices of Assessment and Additional Assessment (dated 22 December 1954 referred to above) valid and in accordance with the provisions of Pt XI of the Ordinance?

(2) If not, (i) is the taxpayer in the events which have happened estopped from alleging that the said Notices are invalid or otherwise not in accordance with the provisions of Pt XI of the Ordinance either by reason of his conduct or by reason of his failure to allege the same in his notice of objection under s. 76; or otherwise, (ii) has the appell