Stassen Exports (Pvt) Ltd vs The Commissioner General of Inland Revenue – CA WRIT 71/2019-2023

In the case between Stassen Exports (Pvt) Ltd and officers of the Inland Revenue Department, including the Commissioner General of Inland Revenue, the court addressed whether interview notes and settlements signed by the Petitioner Company’s representatives constituted a binding and conclusive agreement regarding tax liability. The dispute centered on allegations of undue pressure and lack of proper authority at the time of the agreement, as well as the legality of the Inland Revenue Department’s actions under the Inland Revenue Act. It was held that the petitioner failed to establish that the settlement was ultra vires or improper and that the relief by way of a Writ of Certiorari was neither warranted nor efficacious. The court reaffirmed the principle of the presumption of administrativ