<abstract xmlns="http://www.w3.org/1999/xhtml"><p>The refusal of a taxpayer to respond or pay the tax due has always provoked the tax authority to approach the court with an <italic>ex-parte</italic> application in chambers. The result of this ex parte application arms the tax authority with a restraining order. With a detached team of policemen, the tax authority will storm the premises of the taxpayer, vandalize, forcefully drive out the tax payer and seal up the premises. All these arrangements and decisions are done behind the taxpayer. This paper examined the constitutionality of the entire procedure for the recovery of tax due to the tax payer. The paper utilized doctrinal methodology in analyzing the extant laws and case laws as they relate to the subject matter. The paper submits that decisions under section 104 PITA are too weighty to be taken in the absence of the taxpayer. The paper, therefore, recommends some sort of judicial activism by judicial officers in exercising their discretion and accommodate the interest of the taxpayer.</p></abstract>

The refusal of a taxpayer to respond or pay the tax due has always provoked the tax authority to approach the court with an ex-parte application in chambers. The result of this ex parte application arms the tax authority with a restraining order. With a detached team of policemen, the tax authority will storm the premises of the taxpayer, vandalize, forcefully drive out the tax payer and seal up the premises. All these arrangements and decisions are done behind the taxpayer. This paper examined the constitutionality of the entire procedure for the recovery of tax due to the tax payer. The paper utilized doctrinal methodology in analyzing the extant laws and case laws as they relate to the subject matter. The paper submits that decisions under section 104 PITA are too weighty to be taken in the absence of the taxpayer. The paper, therefore, recommends some sort of judicial activism by judicial officers in exercising their discretion and accommodate the interest of the taxpayer.

Tax Enforcement Procedure Under Section 104 of Personal Income Tax Act: Matters Arisings

Journal of Legal Studies

This work is licensed under the Creative Commons Attribution 4.0 International License.

The refusal of a taxpayer to respond or pay the tax due has always provoked the tax authority to approach the court with an ex-parte application in chambers....

Tax Enforcement Procedure Under Section 104 of Personal Income Tax Act: Matters Arisings

Published Online: Nov 07, 2020

Page range: 156 - 172

Received: Aug 01, 2020

Accepted: Oct 01, 2020

DOI: https://doi.org/10.2478/jles-2020-0018

Keywords
Enforcement, Tax, Distrain, Demand, Assessment, Ex-Parte

© 2020 Kachi Bielu John, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Tax Enforcement Procedure Under Section 104 of Personal Income Tax Act: Matters Arisings

Published Online: Nov 07, 2020

Page range: 156 - 172

Received: Aug 01, 2020

Accepted: Oct 01, 2020

DOI: https://doi.org/10.2478/jles-2020-0018

KeywordsEnforcement, Tax, Distrain, Demand, Assessment, Ex-Parte

© 2020 Kachi Bielu John, published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Keywords
Enforcement, Tax, Distrain, Demand, Assessment, Ex-Parte