The Court of Appeal yesterday turned down a request for payment of tax arrears after it declared that this request was time-barred.

The court heard how in April 2005, the Inland Revenue Commissioner called upon Alfred Caruana to pay the sum of Lm1,885 due as income tax for the period between 1987 and 1990. Mr Caruana filed an application before the Court of Magistrates claiming that the commissioner could not request this payment since it was time-barred.

The Court of Magistrates handed down its judgement in which it ruled that the Commissioner of Inland Revenue had filed a valid claim. But Mr Caruana appealed the judgement.

Mr Justice Philip Sciberras, presiding over the Court of Appeal, heard how the Inland Revenue Department had calculated the tax arrears Mr Caruana owed in 1994 but it was only in April 2005 – 11 years later – that the Inland Revenue Commissioner called upon Mr Caruana to pay the amount.

The court ruled that the commissioner’s claim was barred by lapse of time and was therefore not justified.

Dr Edward Gatt appeared for Mr Caruana.