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Ngurumani Traders -vs- Commissioner of Investigations and Enforcement (TAT No. 125 of 2017

Failing to lodge an Objection

“From the foregoing, the Appellant’s failure to lodge a proper objection meant that the Respondent was at liberty to confirm the assessment… It would be fundamentally non-justifiable for this Tribunal to entertain this preliminary objection, taking into account the Appellant’s flagrant non-compliance with the law on raising objections.”