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Whether requiring payment of 30% of assessed VAT before appealing violates access to justice and equality under the Constitution.
* Tax law – Value Added Tax Act s.34C(3) – requirement to pay 30% before lodging appeal – limitation on right of access to justice. * Constitutional law – Article 21 (equality/non-discrimination) and Article 126(2)(a) (justice irrespective of economic status) – whether statutory pre-payment is discriminatory or unconstitutional. * Limitations – Article 43 public interest justification; purpose and effect of taxation statutes in ensuring prompt payment and recoverability of tax.
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