Patwa v Regina (Criminal Appeal No. 436 of 1953) [1953] EACA 43 (1 January 1953)

Criminal Law—East African Income Tax (Management) Act, 1952—Section 89
(b)—Failing to attend upon Commissioner of Income Tax in answer to a
notice issued under section 61 (1)—Notice in conditional and not in express
and unambiguous terms—Whether taxpayer punishable.