ACL Polymers (Pvt) Limited vs Commissioner General of Inland Revenue – TAX/0009/2013-2022

The case between ACL Polymers (Pvt) Limited and the Commissioner General of Inland Revenue concerned the jurisdiction of the Tax Appeals Commission regarding an assessment not determined by the Commissioner General, the validity and timeliness of assessment issuance under section 163(5) of the Inland Revenue Act No. 10 of 2006, the statutory requirement to communicate reasons for assessment under section 163(3), and interpretation of the phrase “industrial and machine tool manufacturing” under section 17 of the Act. The court determined that the Tax Appeals Commission lacked jurisdiction over the impugned assessment, that the assessment was out of time, that proper notice and communication were statutory preconditions for validity, and that the Assessor is not empowered to issue two assess