Commissioner General of Inland Revenue vs. Janashakthi General Insurance Ltd – sllr 2020 volume 3 page 259

In the case between Commissioner General of Inland Revenue and Janashakthi General Insurance Ltd, the court addressed the authority of the Tax Appeals Commission (TAC) to state a case and formulate questions of law, including whether jurisdictional objections can be raised in a statutory appeal. It was held that, except for one imprecisely drafted question, the appellant’s amended questions of law were permissible, confirming the TAC’s statutory competence to frame and determine all relevant questions arising from the appeal. The principle reaffirmed that, under the Tax Appeals Commission Act, the framing of the case lies primarily with the TAC, but proposed amendments to questions of law are permitted within the appropriate statutory parameters. The decision was grounded in the interpreta