Polychrome Electrical Industries (Pvt) Ltd vs. Commissioner General of Inland Revenue – sllr 2021 volume 3 page 476

In the case between Polycrome Electrical Industries (Pvt) Ltd. and the Commissioner General of Inland Revenue, the court addressed the issues of (1) the validity of an administrative acknowledgement of an appeal under section 165 of the Inland Revenue Act when signed by an assessor rather than the Commissioner-General, and (2) eligibility for a concessionary tax rate of 10% under section 59B of the Inland Revenue Act based on the meaning and turnover threshold of an “undertaking.” It was held that delegation of administrative functions under the Act permitted the assessor to acknowledge the appeal, satisfying statutory requirements. Further, it was determined that the definition of “undertaking” must encompass the appellant’s entire business operations, including both manufacturing and imp