Rules of Procedure and Timelines

“I wish to remind parties that rules of procedure are not made in vain. To flout the rules of procedure set out in law would in essence excuse an illegality. It is important for parties to observe strict adherence to the law. The drafters of the provision underscored the import and tenor of prescribing time limitations. And in fact, they proceeded to give an applicant caught with time, an opportunity to redeem himself in line with section 51 (6) of the Act. In this case however, the respondent flouted the law and offered no explanation why they filed their objection out of time. In fact, as rightly stated by the appellant, their recourse lay in filing an application for extension of time in order to lodge the objection notice. That did not take place.”

The aspect of time compliance is further echoed in section 51 (8) of the Tax Procedure Act which provides that where a notice of objection has been validly lodged within time, the Commissioner shall consider the objection and decide either to allow the objection in whole or in part, or disallow it, and Commissioner's decision shall be referred to as an "objection decision". It is clear that a notice of objection from the wordings of that provision stand invalidated if not lodged within time.”