I) Whether the Respondent communicated its reasons/basis of its assessment of taxes to the Appellant.

ii) Whether the Respondent's rejection of the Appellant's application for Amnesty was lawful

iii) Whether the Respondents assessment of taxes against the Appellant based on the personal account of its employee was
lawful.

iv) Whether the Appellant maintained a secret “Z" account for the purposes of tax evasion

v) Whether the doctrine of Res, judicata is herein in respect of the return of the appellant’s documents books and computers

The Appellant prayed that the Respondent be ordered to return the documents, books and computers it impounded from the Appellant's premises in the year 2006 on the basis that the Respondent has not shown cause why it is still holding the said items.

a) The tax assessments during the amnesty period. i.e. for the period 2002 to 2003 are payable.

b) The tax assessments based on the personal account of one Mr. Abdulla Abdulrahim Omar are not payable i.e. for the period November to December 2005.

c) The tax assessments based on the "Z" report are not payable i.e. for the period January 2005 to September 2005.