Stafford Motor Company (Pvt) Ltd vs. Commissioner General of Inland Revenue – sllr 2019 volume 3 page 169

In the case between STAFFORD MOTOR COMPANY (PVT) LTD and the COMMISSIONER GENERAL OF INLAND REVENUE, the court addressed whether the Tax Appeals Commission’s (TAC) determination was time barred under relevant statutory provisions, and whether an error was made regarding the deductibility of Nation Building Tax (NBT) paid at importation under section 26(1)(l)(iii) of the Inland Revenue Act. It was held that the TAC’s determination was itself not time barred; however, the factual assessment was determined to be time barred due to the calculation of the “two years” period from the date of making the assessment rather than the notice. The judgment reaffirmed that the distinction between “assessment” and “notice of assessment” is legally significant for limitation purposes, and that, on the que