“In my view, a person chargeable with tax does not only mean a person whose liability is not in dispute, but it includes a person who is in fact not chargeable but is believed by the assessing authorities to be chargeable.”
“For the law is that an assessment, duly made if not appealed, cannot be challenged in other proceedings”. 
The Fynhout Case [1974] 1 GLR 283, at pp 293 and 296 per Azu Crabbe CJ.
Discuss with reference to case law and statutory provisions currently in force the validity or otherwise of the statements above.
Answers should be in Times New Roman 12 and should be three (3) pages. reference on another page.



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