Court noted that the appellant bothered to attend the taxation and presented a letter from her lawyers requesting for an adjournment to another date and that the said plea fell on deaf ears of the taxing officer, the appellant was denied an opportunity to be heard before an adverse decision was made against her. Again, that she was denied legal representation by the taxing officer. Hence court held that there was no fair hearing in respect of the appellant.
Court further held that the entire taxation, the way it was done exposed some irregularities and illegalities for the taxing offer did not show how he arrived at the stated sum.
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