| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| reconsideration of claim |
overpayment |
authority to write off |
|
Summary:
FCA found that the Umpire exceeded his jurisdiction when he referred the matter back to the BOR with instruction to reconsider the penalties with view to writing them off if they are uncollectible or would result in an undue hardship to the claimant. Court concluded that these are the very terms of s. 60(1) b) of UIR and neither the Umpire nor BOR have the authority to writte-off or waive penalty.
| Issue: |
Sub-Issue 1: |
Sub-Issue 2: |
Sub-Issue 3: |
| umpires |
errors in law |
excess of jurisdiction |
|
Summary:
FCA found that the Umpire exceeded his jurisdiction when he referred the matter back to the BOR with instruction to reconsider the penalties with a view to writing them off if they are uncollectible or would result in an undue hardship to the claimant. Court concluded that these are the very terms of s. 60(1) b) of UIR and neither the Umpire nor BOR have the authority to writte-off or waive penalty.
