(1.) ON February 23, 1967, the Inland Revenue Commissioners issued a notification to each of the plaintiffs, Cyril Robert Wiseman and Millicent Edith Wiseman, in accordance with section 28(4) of the Finance Act, 1960, that they had reason to believe that the section applied in respect of certain transaction. on March 23, 1967, the commissioners received statutory declarations from the plaintiffs stating the facts and circumstances upon which in their opinions the section did not apply.
(2.) THE commissioners considered the declarations and decided to submit the matter under section 28(5) to the tribunal constituted for the purpose of that section to ascertain whether there was a prima facie case. The Inland Revenue solicitor was instructed to prepare a counter -statement but the matter had not been submitted to the tribunal.
(3.) THE registrar refused the plaintiffs request, explaining that it would not be in accordance with the practice of the tribunal when considering whether or not there was a prima facie case.