“The procedure on an appeal to the Commissioners is laid down in Section 57 of the Companies Income Tax Act, 1961 and that on an appeal to the High Court in Section 59 of the same Act. These provisions are made applicable on an appeal under the Personal Income Tax (Lagos) Act, 1961 by Section 40 of that Act. Section 59(5) of the Companies Income Tax Act lays down that the provisions of sub-sections (6), (7) and (9) of Section 57 shall apply to an appeal to the High Court. Sub-section (6) merely provides for legal representation. Sub-sections (7) and (9) read as follows: “(7) The onus of proving that the assessment complained of is excessive shall be on the appellant. (9) The Appeal Commissioners may confirm, reduce, increase or annul the assessment or make such order thereon as they see fit.” The reference to the onus of proof makes it clear that an appeal to the High Court is an appeal on fact as well as on law and the High Court of Lagos (Income Tax Appeals) Rules assimilate the procedure on an appeal to that in an action and provide for the adducing of evidence. The position is thus different from that in England where the High Court is bound by the Commissioners’ findings of fact, provided there was any evidence to support them. The reference to the onus of proof also means that if the tax-payer wishes the Court to hold that the assessment complained of is excessive, he must produce sufficient evidence to enable the Court to decide not merely that the assessment is excessive but by how much it is excessive. It is common ground between the parties that the High Court has no power merely to refer the matter back to the Board though they agree that the effect of annulling an assessment will be that the Board will be at liberty to make a fresh assessment, subject to any limitations of time which may be applicable. We agree with this view…”
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