Victoria V the Deputy Commissioner of Inland Revenue – sllr 2003 volume 2 page 404

In the case between V.P.B. Victoria (petitioner) and The Deputy Commissioner of Inland Revenue (respondent), the court addressed the issue of whether the petitioner was correctly deemed a defaulter under the Inland Revenue Act, No. 28 of 1979, in circumstances where the notice of assessment did not specify a due date for payment. It was determined that, based on the statutory provisions of sections 97(1), 115(1), 125(1), and 130(1), and the supporting evidence—including the Commissioner-General’s certificate and related notices—the requirements were satisfied for treating the petitioner as a defaulter, and the imposition of a fine without a separate default sentence was legally valid. The decision reaffirmed the principle that statutory procedure under the Inland Revenue Act governs the im