Hamza vs Commissioner of Inland Revenue – sllr 1988 volume 1 page 312

In Administrator of the Estate of the late O. L. M. Raphaie v. Commissioner of Inland Revenue, the court addressed whether an administrator of a deceased’s estate can be held liable for the recovery of income tax assessed on the deceased, despite not being personally named in the assessment. The court determined that liability under Section 49 of the Inland Revenue Act No. 4 of 1963 is imposed on an executor for tax obligations incurred by the deceased during their lifetime, not requiring a separate assessment against the administrator. The principle affirmed is that statutory liability attaches broadly to the executor for taxes owed by the deceased, promoting effective tax recovery. Reliance was placed on relevant statutory language and precedent, highlighting that executors stand in the