The State (Whelan) v Smidic
| Jurisdiction | Ireland |
| Judgment Date | 07 April 1938 |
| Date | 07 April 1938 |
| Court | High Court |
Speculative builder -"Venture" - Assessment - Appeal to Special Commissioners - Ruling on preliminary matter -Subsequent alteration of ruling - Powers of Special Commissioners - Determination of appeal - Income Tax Act, 1918 (8 9 Geo. 5, c. 40), s. 133 (1) and (2); s. 137 (4) and (5) - Finance Act, 1929 (No. 32 of 1929), s. 5 (1), (3), (4), (5), (6).
The Income Tax Act, 1918, s. 133 (2), provides:—"An appeal, once determined by the Commissioners, shall be final, and neither the determination of the Commissioners, nor the assessment made thereon, shall be altered, except by order of the Court, when a Case has been required as provided by this Act." The Finance Act, 1929 s. 5 (4) provides:—"All appeals against assessments to income tax shall be heard and determined by the Special Commissioners, and their determination on any such appeal shall be final and conclusive, unless the person assessed requires that his appeal shall be re-heard under s. 196 of the Income Tax Act, 1918, or unless, under that Act, a Case is required to be state for the opinion of the High Court." Held, by the High Court that an appeal is not determined within the meaning of these...
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