Defective revenue appeal lacking original authorisation was not maintainable and was dismissed after repeated failure to cure defects.

A revenue appeal was treated as not maintainable where the appeal papers remained defective for a prolonged period, were largely filed in xerox copies, and the original authorisation issued by the Commissioner was not produced despite repeated opportunities to cure the defects. The governing principle applied was that a defective appeal lacking the requisite authorisation cannot be entertained. On that basis, the appeal was rejected and dismissed for non-production of the original authorisation and failure to rectify the procedural defects.

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Issues: Whether the revenue appeal was maintainable in the absence of the original authorisation issued by the Commissioner and despite repeated failure to cure the defects in the appeal papers.

Analysis: The appeal remained defective for a prolonged period despite several opportunities to rectify the defects. The papers were not filed in proper form, were largely in xerox copies, and the original authorisation issued by the Commissioner was not produced. In these circumstances, and applying the governing principle that a defective appeal lacking the requisite authorisation cannot be entertained, the appeal was liable to be rejected.

Conclusion: The appeal was not maintainable and was dismissed for non-production of the original authorisation and failure to cure the defects.

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