MacGuigan,
J.A.:
—
Without
necessarily
endorsing
all
of
the
propositions
of
law
adopted
by
the
trial
judge,
we
are
nevertheless
of
the
view
that
he
made
no
error
of
law
relevant
to
the
result
in
the
case
at
bar.
Although
the
strict
application
of
subsection
59(4)
of
the
Excise
Tax
Act
("the
Act”),
as
that
Act
stood
before
1980,
is
not
without
unfairness
in
subjecting
a
taxpayer
who
exercises
his
right
to
contest
a
tax
payment
before
the
Tariff
Board
to
a
shorter
limitation
period
than
applies
to
other
taxpayers
who
pay
taxes
by
mistake,
that
statutory
provision
is
simply
too
explicit
not
to
be
given
its
clear
meaning,
as
was
done
by
the
trial
judge.
In
our
opinion,
the
Amoco
and
Tambrands
decisions
of
this
Court
cannot
be
taken
as
authorities
for
the
earlier
—
and
quite
different
-
state
of
the
Act
found
here.
The
appeal
will
therefore
be
dismissed
with
costs.
Appeal
dismissed.
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