Binding final finding on trust validity in assessment proceedings sustained release of attached properties in recovery proceedings.

A civil suit challenging a Tax Recovery Officer's order was held competent because the relevant recovery rules expressly provided that remedy, and the suit was not barred merely because the trust's existence had been examined in assessment proceedings. The trust's validity had already been upheld by the final authority in assessment proceedings, no reference was sought against that finding, and the determination had therefore attained finality. That final finding bound the recovery proceedings, so the trust was treated as genuine for those purposes and the order releasing the attached properties was sustained.

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Issues: (i) Whether the civil suit challenging the Tax Recovery Officer's order was competent in law; (ii) whether the trust was genuine and the attached properties were liable to be released.

Issue (i): Whether the civil suit challenging the Tax Recovery Officer's order was competent in law.

Analysis: A remedy by suit was expressly available under the relevant recovery rules against the order of the Tax Recovery Officer. The trial court was wrong in holding the suit barred merely because the existence and validity of the trust had been upheld in the assessment proceedings.

Conclusion: The suit was competent.

Issue (ii): Whether the trust was genuine and the attached properties were liable to be released.

Analysis: The Tribunal had already upheld the existence and validity of the trust in assessment proceedings between the parties, and no reference had been sought against that finding. The Tribunal's finding had therefore attained finality and was binding on the Tax Recovery Officer.

Conclusion: The trust was treated as genuine for the purposes of the recovery proceedings, and the order releasing the attached properties was upheld.

Final Conclusion: The Revenue's challenge failed, and the release of the attached properties was sustained.

Ratio Decidendi: A finding on the existence and validity of a trust recorded by the final authority in assessment proceedings is binding in subsequent recovery proceedings, and a civil suit against the Tax Recovery Officer's order remains competent where the recovery rules provide that remedy.

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