Supreme Court quashes tax liability decision against husband for wife's pre-1998 social security arrears due to procedural error.

The Supreme Court quashed the appellate court's decision holding the husband liable for his wife's unpaid social security contributions from 1996 to 1997. The court found that while the old Tax Obligations Act applied to these pre-1998 arrears, the lower court failed to examine the mandatory requirement for a separate administrative decision under Article 40 of that Act before imposing liability on a third party. Consequently, the court ruled that the appeal was admissible and remanded the case for a new trial to ensure proper procedural compliance.