Eastleigh Mall Limited vs. Commissioner of Investigations and Enforcement Income Tax Appeal No. E068 of 2020
The Commissioner Must issue the Objection Decision within 60 Days
Section 51(11) of the Tax Procedures Act
The High Court definitively established that the provisions of Section 51(11) of the Tax Procedures Act, hold a mandatory status and are not merely cosmetic in nature. As a result of this landmark decision, it has been clarified that if the Commissioner fails to render an Objection Decision within the stipulated 60-day timeframe, the taxpayer's objection shall be deemed accepted automatically by operation of the law.
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