Ramalin v. Commissioner of Inland Revenue – sllr 1988 volume 2 page 259

In the case between Ramalin (Executrix) and Commissioner of Inland Revenue, the court addressed the issue of whether an executrix, who was never formally assessed for the income tax liabilities of her deceased husband, could be considered a “defaulter” under the Inland Revenue Act and subjected to recovery proceedings and penalties. It was held that an executor’s liability to pay the tax due from the deceased arises only upon a formal charge or assessment made under the relevant provisions of the Inland Revenue Act. In the absence of such assessment, the executor cannot be classified as a defaulter for the purposes of enforcement provisions or penalties. The principle reaffirmed is that statutory liability for tax and subsequent default procedures presupposes the existence of an assessment