Peiris V. Commissioner Of Inland Revenue

1963 Present : Sansoni, J.

L. C. H. PEIRIS, Appellant, and THE COMMISSIONER
OF INLAND REVENUE, Respondent

S. C. 596/63, with Application 390-M. C. Kalutara, 47649

    Income Tax Ordinance (Cap. 188)-Additional assessments-Wrong section quoted by Commissioner in support-Proceedings for recovery-Validity of certificate issued to Magistrate-Sections 64 (2) (a), 64 (2) (b), 65, 68 (1), 80 (1), 85.

Where, having accepted an assessee's return and made an assessment in terms of section 64 (2) (a) of the Income Tax Ordinance (Cap. 188), the Commissioner subsequently purports to make additional assessments under section 64 (2) (6) when the correct procedure is to make them under section 65, a certificate issued to the Magistrate in recovery proceedings under section 80 (1) is not invalidated by the Commissioner's mistake. Besides, in such a case, the assessee must seek his redress by way of appeal before the authorities set up by the Ordinance.

" It is well-settled that an exercise of a power will be referable to a jurisdiction which confers validity upon it and not to a jurisdiction under which it will be nugatory. This p

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