Revenue law - Taxpayer submitting returns and audited accounts and the tax computation showing tax due but not paying in mistaken belief that it was an approved agricultural enterprise - Revenue raises assessment based upon accounts submitted - Taxpayer reports to submit new un-audited accounts and returne - Rejected by Commissioner - Previous assessment subject of decision by Commissioner Taxyaper Audit and Assessment confirmed on appeal to Commissioner Taxpayer Appeals - Whether Commissioner wrond in law - Whether assessment valid - Whether assessment and decison in breach of Assessment p
Part 53 of the CPR - Civil Contempt Proceedings -
Quasi-Criminal nature thereof - Standard of proof
required to establish contempt - Whether
proceedings are Interlocutory - Part 30 of CPR -
admissibility and weight of evidence if hearsay -
submission to jurisdiction by Party.