Jurisdictional validity of revision notices: incorrect official capacity and mere change of opinion invalidate revision of property income assessments...
Bogus-purchase additions are limited to embedded profit where corresponding sales are accepted, while accommodation-entry information can support reas...
The 1994 Guidelines govern a Panel Valuer's fees for court-authorised inspection and valuation of immovable properties for sale. Prior sanction is required for payment above the prescribed ceiling, not before appointment; where distinct properties receive separate valuation reports, the ceiling ordinarily applies to each exercise. Full revised fees were sanctioned because the work was accepted without deficiencies. Delayed payment justified interest at 6% per annum, including until payment, but a further inflation-linked increase for the same period was rejected as overlapping compensation. Recovery must be claimed from available proceeding funds or before the competent Official Liquidator, not personally from the Court Receiver, government, associated individuals, or separate corporate entities without substantive legal basis and hearing.
The 1994 Guidelines govern a Panel Valuer's fees for court-authorised inspection and valuation of immovable properties for sale. Prior sanction is required for payment above the prescribed ceiling, not before appointment; where distinct properties receive separate valuation reports, the ceiling ordinarily applies to each exercise. Full revised fees were sanctioned because the work was accepted without deficiencies. Delayed payment justified interest at 6% per annum, including until payment, but a further inflation-linked increase for the same period was rejected as overlapping compensation. Recovery must be claimed from available proceeding funds or before the competent Official Liquidator, not personally from the Court Receiver, government, associated individuals, or separate corporate entities without substantive legal basis and hearing.
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