Commissioner General of Inland Revenue vs. Janashakthi General Insurance Co. Ltd. – sllr 2015 volume 1 page 201

In the case between the Commissioner General of Inland Revenue (Appellant) and Janashakthi General Insurance Co. Ltd (Respondent), the court considered whether a misnaming in the caption and the procedural method utilized in transmitting a case stated under Section 11A of the Tax Appeals Commission Act invalidated such transmission. It was held that the transmission of the case stated by the Commissioner General within the statutory fourteen-day period constituted compliance with procedural requirements, and the error in the caption did not prejudice the proceedings or affect the validity of the notice. The principle reaffirmed was that procedural defects, such as an incorrect caption or format, which do not cause prejudice, do not invalidate judicial actions. Reliance was placed on statut