Sharma, Kishan v The Commissioner General of Taz 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.