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Ltd. \par }\pard \s15\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15685171 {\f0\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15685171 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 High Court Civil Jurisdiction \par }\trowd \irow0\irowband0\lastrow \ts19\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid15685171\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt \clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4968\clshdrawnil \cellx4860\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3888\clshdrawnil \cellx8748\pard\plain \s15\ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid138400 \f179\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\f0\lang2057\langfe1033\langnp2057\insrsid15685171\charrsid15685171 17 August, 19 October 2000, 17 August 2001 \cell }\pard \s15\ql \li1440\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\pararsid15685171 {\f0\lang2057\langfe1033\langnp2057\insrsid15685171\charrsid15685171 HBJ 0030/00S\cell }\pard\plain \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid15685171\charrsid15685171 \trowd \irow0\irowband0\lastrow \ts19\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid15685171\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth4968\clshdrawnil \cellx4860\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth3888\clshdrawnil \cellx8748\row }\pard\plain \s16\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15685171 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\b\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 \par }{\i\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 Income tax \endash withholding tax - error of law, an abuse of power, breach of substantive legitimate expectation, estoppel \endash whether Applicant failed to exhaust an express alternative remedy \endash whether s62 objection/appeal process applies to other taxes such as withholding taxes \endash Applicant}{\i\lang2057\langfe3081\langnp2057\insrsid15685171 '}{ \i\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 s locus standi \endash stay of status quo - Income Tax Act s62 \par }{\b\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 \par }{\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 The Applicant challenges 2 decisions of the Respondent authority on the basis of error of law, an abuse of power, breach of substantive legitimate expectation and estoppel. It says it is an overseas registered shipping company which merely receives payment for its services, and any notices of as sessment and is not the person by whom such royalty or other payment is made, therefore, had no locus to challenge under s62 of the Income Tax Act. It further subm itted that because the position of the Court of Review was vacant, it was not functioning, th us an impractical alternative remedy. The Court now gives written reasons for earlier granting leave to issue an application for judicial review and a stay of proceedings. It found the vacancy in the Court of Review meant there was an impractical alternat ive for the taxpayer to appeal a notice of assessment. The Court, noting a lack of objection from the Respondent, accepted the taxpayer}{\lang2057\langfe3081\langnp2057\insrsid15685171 '}{\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 s application for a stay of the status quo prior to the Respondent}{\lang2057\langfe3081\langnp2057\insrsid15685171 '}{\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 s second letter, which otherwise would result in decim ation of its business.}{\b\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 \par }{\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 \par }{\b\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 Held\endash }{\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 (1) In the absence of an appeal to the Court of Review as a practical alternative (not functioning) or of a prescribed statutory form or format for taking an objection under s62(1) of the Act, leave for judicial review and stay are granted.}{ \b\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 \par }{\lang2057\langfe3081\langnp2057\insrsid15685171 \par }{\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 (2) Before the objection process under s62 can be invoked there must be an }{\lang2057\langfe3081\langnp2057\insrsid15685171 '}{ \lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 assessment}{\lang2057\langfe3081\langnp2057\insrsid15685171 '}{\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 of a tax liability and a }{ \lang2057\langfe3081\langnp2057\insrsid15685171 '}{\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 notice of assessment}{\lang2057\langfe3081\langnp2057\insrsid15685171 '}{\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 served on the taxpayer.}{\lang2057\langfe3081\langnp2057\insrsid15685171 }{\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 By the Applicant}{\lang2057\langfe3081\langnp2057\insrsid15685171 '}{ \lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 s allegations of entitlement to challenge an assessment, and the lack of an alternative remedy, it has demonstrated sufficient interest in the Respondent}{ \lang2057\langfe3081\langnp2057\insrsid15685171 '}{\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 s decisions to support an application for judicial review. }{\b\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 \par }{\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 \par }\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15685171 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 Leave to issu e an application for judicial review. Stay of proceedings granted. Respondent to file an affidavit within 14 days of receiving the Applicant}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 s substantive summons and affidavit, thereafter the Applicant is granted leave to file an affidavit in reply within 21 days; the matter is adjourned for further directions in chambers. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }\pard\plain \s16\ql \fi-374\li374\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin374\itap0\pararsid15685171 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 [Note: subsequently, the Court confirmed a consent order on 23 January 2002.] \par }\pard \s16\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15685171 {\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 \par }{\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 No cases referred to in Decision \par }{\b\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 \par }\pard\plain \s1\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0\pararsid15685171 \b\f1\fs32\lang3081\langfe3081\kerning32\cgrid\langnp3081\langfenp3081 { \b0\i\f0\fs24\lang2057\langfe3081\kerning0\langnp2057\insrsid3034238\charrsid15685171 Jon Apted for the Applicant \par }\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15685171 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 Amani Bale for the Respondent \par }\pard\plain \s16\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15685171 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\b\lang2057\langfe3081\langnp2057\insrsid3034238\charrsid15685171 \par }\trowd \irow0\irowband0\lastrow \ts19\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid15685171\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt \clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1908\clshdrawnil \cellx1800\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6948\clshdrawnil \cellx8748\pard\plain \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid16394315 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid15685171\charrsid15685171 17 August, 2001\cell }\pard \ql \li1872\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin1872\pararsid15685171 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid15685171\charrsid15685171 REASONS FOR }{ \b\caps\fs24\lang2057\langfe1033\langnp2057\insrsid15685171\charrsid15685171 DECISION}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171\charrsid15685171 \cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 { \fs24\lang2057\langfe1033\langnp2057\insrsid15685171\charrsid15685171 \trowd \irow0\irowband0\lastrow \ts19\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid15685171\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth1908\clshdrawnil \cellx1800\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6948\clshdrawnil \cellx8748\row }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15685171 {\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 Fatiaki, J}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid3034238 \par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid15685171\charrsid15685171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 On 14th October 2000 after hearing extensive argument from counsels, I granted the Applicant leave to issue an application for judicial review and a stay of proceedings.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 On that occasion I said that my rea sons for the orders would be provided in due course and the delay in providing these reasons is regretted. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 The application concerns two (2) decisions of the Commissioner of Inland Revenue (}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 CIR}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 ) contained in a letter dated 11 July 2000 (the liability decision) and in a second letter dated 14 July 2000 (the RBF advice) which the Applicant seeks to challenge }{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 on the basis among other things error of law, an abuse of power, breach of substantive legitimate expectation, estoppel}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 . \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 The sole ground of the CIR}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 s opposition to the grant of leave is that the Applicant has failed to exhaust an express alternative remedy provided under {\*\bkmkstart s62_Income_Tax_S_v_CIR_exp_Dilmun_Navig}Section 62 {\*\bkmkend s62_Income_Tax_S_v_CIR_exp_Dilmun_Navig} of the Income Tax Act (the Act) whereby }{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 any taxpayer dissatisfied with an assessment may, \'85 , within 60 days of the date upon which the notice of assessment has been served upon him \'85, lodge with the Commissioner an objection in writing to the assessment \'85 stating the grounds on which he relies:}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 and under subsection {\*\bkmkstart s62_6_Income_Tax_S_v_CIR_exp_Dilmun_Navi}(6) {\*\bkmkend s62_6_Income_Tax_S_v_CIR_exp_Dilmun_Navi}: \'85 any person objecting to the decision of the Commissioner, \'85 may, \'85, appeal to the Court of Review and such appeal shall be heard and determined as hereinafter provided}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 . \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 Plainly before the objection process under Section 62 can be invoked there must be an }{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 assessment}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 of a tax liability and a }{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 notice of assessment}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 served on the taxpayer.}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 In this regard counsel for the CIR submits that all that the CIR is obliged to do under the Act is to }{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 make an assessment of the taxable income of any taxpayer and of the tax payable thereon}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 .}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 That process (whatever it may entail) is called an }{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 assessment}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 in that it is an act of judging based on the information provided by the taxpayer}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 Thereafter all the CIR is required to do under the Act, is to send a notice of the assessment to the taxpayer.}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 That notice is a record and advisement of the (CIR}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 s) judgement.}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 Counsel for the Respondent for his part submits, that }{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 the scheme and logic of the Income tax Act and taxation system is that }{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 assessments}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 and }{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 notices of assessment}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 apply only to income taxes and not to other taxes like withholding taxes.}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 They are special terms of art with limited technical meanings}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 and, in the absence of either an }{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 assessment}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 or }{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 notice of assessment}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 and, the Section 62 objection/appeal process does not apply. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 Whatsmore even if the CIR}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 s }{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 liability decision}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 could be considered an }{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 assessment}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 and }{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 notice of assessment}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 they have been incorrectly directed to the Applicant which is an overseas registered shipping company which merely receives payment for its services and is therefore not }{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 the person\'85 by whom such royalty or other payment is made\'85.}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 (See: {\*\bkmkstart s10A_Income_Tax_S_v_CIR_exp_Dilmun_Navig}Section 10A {\*\bkmkend s10A_Income_Tax_S_v_CIR_exp_Dilmun_Navig}of the Act).}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 On that score also, counsel claims, there is an absence of }{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 locus}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 on the Applicant}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 s part to invoke the objection/appeal process under Section 62. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 Finally, counsel for Applicant submits, without dissent, that in the absence of an incumbent, the position of the Court of Review to which any appeal under Section 62 must be submitted, remains vacant and in counsel}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 s words }{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \'85for all intent s and purposes it is non-functioning}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 . In ot her words invoking the appeal procedure under Section 62 would be futile exercise and accordingly, an impractical alternative. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 In reply counsel for the CIR stressed that in the absence of a definition in the Act of an }{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 assessment}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 or a prescribed form for a }{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 notice of assessment}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 , the CIR}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 s letters demanding payment of withholding tax was in compliance with the requirements of the Act sufficient to enable the Applicant to invoke the objection/appeal process under Section 62. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 Plainly from the above the Applicant has a }{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 sufficient interest}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 in the CIR}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 s decisions to support an application under {\*\bkmkstart O53_HCR_State_v_CIR_exp_Dilmun_Navig}Order 53 {\*\bkmkend O53_HCR_State_v_CIR_exp_Dilmun_Navig}of the High Court Rules.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 Furthermore, in the absence of a Court of Review or of a prescribed statutory form or format for taking an objection under Section {\*\bkmkstart s62_1_Income_Tax_S_v_CIR_exp_Dilmun_Navi}62(1){\*\bkmkend s62_1_Income_Tax_S_v_CIR_exp_Dilmun_Navi} of the Act, I was satisfied that the application should be entertained and leave was accordingly granted. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 Having said that however it should be noted that this court has not determined the merits of the Applicant}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 s argument}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 s addressed to the Court in the leave application and the matter remains at large and may be re-agitated as the CIR sees fit. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 The Applicant also sought a stay of proceedings in the event that leave was granted because, in counsel}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 s submissions, to allow recovery of the $8 million claimed pending the determination of the substantive action, }{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 would decimate the Applicant}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 s business\'85}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 without any guarantee of recovery in the event that the Applicant succeeds. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 Counsel for the CIR did not seriously oppose the stay and, bearing in mind that the origins of the dispute lay in the change in the CIR}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 s decision which had held sway between the parties for over five (5) years, I considered that the }{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 status quo}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 that ought to be maintained was that which pertained prior to the CIR}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 s letter of 11th July 2000. Accordingly a stay of proceedings was granted. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 I note from the file papers that the Applicant filed a substantive motion for judicial review on 13th October 2000 and as yet the same has not been issued.}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 This led to an interlocutory summons by the CIR to dismiss the Applicant}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 s application for failure to prosecute the proceedings with due despatch.}{\fs24\lang2057\langfe1033\langnp2057\insrsid15685171 }{ \fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 This latter summons has also not been assigned a date for argument, but in any event, the Applicants have acted with despatch and accordingly the Respondent}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 s summons is misconceived. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 Noting the above and by way of further directions, the Respondent is ordered to file an affidavit within fourteen (14) days of receiving the Applicant}{ \fs24\lang2057\langfe1033\langnp2057\insrsid15685171 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 s substantive summons and affidavit, thereafter the Applicant is granted leave to file an affidavit in reply within twenty one (21) days and the matter is adjourned for further directions [\'85] in chambers. \par }{\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 Application succeeds. \par }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid3034238\charrsid15685171 \par }\pard\plain \s16\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15685171 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\insrsid3034238\charrsid15685171 Marie Chan}{ \lang2057\langfe3081\langnp2057\insrsid1972231\charrsid15685171 \par }}