ACL Metals and Alloys (Pvt) Ltd v. Commissioner General of Inland Revenue – CA TAX NO.19/2013-2013

In the case between ACL Metals and Alloys (Pvt) Ltd and the Commissioner General of Inland Revenue, the court addressed whether the Tax Appeals Commission fulfilled its statutory duty to state the amount of tax in dispute as mandated under Section 11(A)(2) of the Tax Appeals Commission (Amendment) Act No. 20 of 2013. It was held that a letter issued by the Secretary to the Tax Appeals Commission could not suffice as an official “case stated,” as the law requires that the Commission itself formally state the tax amount and related facts. This interpretation reaffirmed the principle that statutory responsibilities vested in a quasi-judicial body must be exercised by the body itself and cannot be delegated to administrative or ministerial officers. The decision emphasized strict adherence to