Value V. Commissioner Of Income Tax

1943 Present : Jayetileke J.

VALUE v. COMMISSIONER OF INCOME TAX

IN THE MATTER OF AN APPLICATION FOR A WRIT OR Mandamus

Income tax ordinance (Cap. 138) s. 2-Power of Commissioner to appoint authorised representative-Right to revoke approval-No public enquiry necessary-Writ of Mandamus.

The definition of the expression "authorised representative" in section 2 of the Income Tax Ordinance implies that the Commissioner has power to approve or disapprove of a person as an authorised representative.

The Commissioner has also power to revoke his approval if the person approved subsequently becomes unfit to continue as an approved representative.

Where an application is made for his approval there is a legal duty imposed upon him to exercise his discretion judicially and his decision is not liable to be controlled by the Supreme Court if he has acted fairly and honestly.

The Commissioner is not bound to frame a charge and hold a public inquiry before he withdraws his approval of a person as an authorised representative.

THIS was an application for a writ of Madamus on the Commissioner of Income Tax.

C. Suntheralingam in suppor

Click Here to Read the rest of this document