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The law however does not give the State a carte blanche right to acquire lands in contravention of the law.
Generally, there is no provision under the law which imposes a legal duty on a taxpayer to come forward and make a voluntary disclosure or to report internal discovery of customs non-compliance.
On February 14 2019, the taxpayer paid the stamp duty under protest and filed an application to object against the assessment pursuant to Section 38A 1 of the Act.
Being aggrieved by the assessment, the taxpayer subsequently filed an appeal to the High Court pursuant to Section 39 1 of the Act.
I thank the UM Moot Club and UM Consti Team for having me and for providing a good platform for novice mooters to sharpen their research, drafting and advocacy skills.
This decision bears significance as it reiterates the legal principle enunciated in the Society of La Salle case that a vested right of a taxpayer cannot be taken away arbitrarily.