Sharma, Kishan T/A Jamaica's Gifts & More v The Commissioner General of Tax Administration Jamaica

Revenue Procedure-Revenue Court Rules 1972-Rule 32-Consolidated application to extend time to appeal and the appeal-Consideration on applications to extend time to appeal.

General Consumption Tax Act-Section 40 (4) (b)-Whether decision handed down after six months of receipt of objection is attributable to the taxpayer-Whether the additional assessment to GCT is wrong in principle and/or excessive in amount and therefore erroneous.