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…After reviewing the objection, the Commissioner rejected the objection through the Objection Decision.…

…The Appellant raised the issue that the Objection Decision was not valid as there was no objection decision in the first place given to the Appellant as required by the TPA and that what was taken as an objection decision…

…On 28.03.2018, the Commissioner made the objection decision where it rejected the Respondent’s objection and confirmed the earlier assessment and demand (“the Objection Decision”).…

…and decide either to allow the objection in whole or in part, or disallow it, and Commissioner's decision shall be referred to as an "objection decision …….. (11) The Commissioner shall make the objection decision within…

…decision dated 29.07.2020(“the Objection Decision”) on the Respondent’s objection notice dated 10.01.2020 (“the Objection”) was made outside of the statutory period of 60 days as provided for in section 51(11) of the Tax…

…of whether the objection was valid.…

…The act requires that where the Commissioner has not made an objection decision within 60 days from the date the tax payer lodged the notice of objection, the objection shall be allowed.…

…that the objections were not valid.…

…The Commissioner avers that it determined the objection was invalid and notified the Respondent immediately under section 51(4) and that the Commissioner could not issue an objection decision on an invalid objection 5.…

…60 days of receiving a notice of objection or further information, failing which the objection is deemed allowed by operation of law.…

…According to the appellant the respondent ought to have issued an Objection Decision within 60 days of the notice of objection.…

…Having found that the objection was validly lodged, it was up to the respondent to consider it and make an Objection Decision.…

…The petitioners have filed a preliminary objection dated 17/7/2024 in limine on a point of law, to two objections:- 1) The objection dated 22/8/2019 filed by John Kithendu Lua for being time barred, and offensive to the mandatory…

…That the objectors filed their objections after the statutory mandatory 30 days, that the matter having been gazetted on 5/7/2019, the objections ought to have been filed on or before 5/8/2019. 4.…

…absolutely necessary in reaching a sound objection decision. 7.…

…The notice of objection is annexed on pages 36-40 of the record of appeal. 15.…

…The Respondent lodged an objection on 6th September 2022. On 8th November 2022, the Commissioner issued the Objection Decision upholding the assessments. 5.…

…objection decision within sixty days from the date of receipt of a valid notice of objection, failure to which the objection shall be deemed to be allowed.” 11.…

…On 31st May, 2019 the Appellant made an objection decision and disallowed the Respondent’s objection.…

…in its objection.…

…By a notice of preliminary objection dated 15.7.2024, the respondent raised a preliminary objection to the appellant’s petition of appeal filed on the 9.7.2024, on the following grounds: i) That there is lack of appealable…

…The affidavit was in support of the preliminary objection. The parties filed submissions on the preliminary objection.…

…This ruling relates to preliminary objection dated 10th January 2024 presented against Objection dated 6th December 2023.…

…Whether the Objection is incurably defective?…

…The Petitioners/Administrators also filed a Preliminary Objection dated 1st October 2024 in which they listed the following grounds: - The Objection to the making of a Grant offends Section 68 of the Law of Succession Act…

…Parties were directed to dispose of the preliminary objection by way of written submissions.…

…Both objections seek to terminate the revocation proceedings at the threshold. 2. The 3rd Petitioner’s Preliminary Objection raises the issues of lack of jurisdiction, res judicata, and abuse of process.…

…The earlier objection was never adjudicated. 15.…

…The first is whether the objection is competent and properly before the court, having regard to the threshold objections taken by the decree holder.…

…The threshold objections 10. I take first the objection founded on Order 9 rule 9.…

…Before this Court are two Preliminary Objections arising in this appeal.…

…The Court directed that the two preliminary objections be heard together and determined in limine. Respondent’s Preliminary Objection 4.…

…This ruling is in respect of the Respondent’s Notice of Preliminary Objection dated 5th September 2024 (hereinafter referred to as ‘the objection’). The objection was set out as follows: - 1.…

…The key issue for determination is whether the Preliminary Objection succeeds.…

…I have carefully considered the Preliminary Objection as well as the court records. 6.…

…Therefore in order for a Preliminary objection to succeed, the following tests must be satisfied; - (i) The Preliminary Objection should raise a pure point of law.…

…; and (b) the taxpayer did not unreasonably delay in lodging the notice of objection. (8) Where a notice of objection has been validly lodged within time, the Commissioner shall consider the objection and decide either to…

…The Commissioner, on his part, considered the objection and made an ‘objection decision’ under section 51(11).…