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Citation
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Judgment date
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| December 1961 |
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Criminal law-Corruption—Arrest of bicyclist—Money paid to policeman- No agreement to drop charge-No proceedings subsequently—Whether policeman's conduct influenced by gift-Ingredients of offence-Penal Code (Cap. 22), s. 78 (1) (U.).
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22 December 1961 |
Practice-Appeal—Extension of time to file notice of cross-appeal—Application to support decision of lower court on other grounds—Over a year's delay in making application—Mistake of legal adviser—Excessive delay-Discretion -Sufficient cause—Eastern African Court of Appeal Rules, 1954, r. 9 and r. 65 (1) and (3)—Rules of the Supreme Court, O. LVIII, r. 15. Practice-Pleading-Plea of undue influence-No particulars given-Application at trial for this defence to be struck out-So ordered-Evidence given— Defence restored in judgment—Case decided on issue of undue influence— Whether issue before the court-Re-trial-Civil Procedure (Revised) Rules, 1948, O. VI, r. 2 and r. 3 (K.).
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19 December 1961 |
Trust and trustee—Implied trust—Property owned beneficially by members of family-Legal estate vested in trustee-Property sold to connection of family-Purchaser aware of interest of members of family-Purchaser not required to pay price-Collateral agreement between purchaser and members of family to pay price less sum due to him—Whether trust implied. Executor and administrator-Property owned beneficially by members of the family-
Legal estate vested in trustee-Property sold to connection of family– Purchase subject to interest of members of family-Claim by sub-lessee against purchaser-Claim compromised by purchaser's executors-Whether executors entitled to deduct sum paid to sub-lessee from price due to members of family
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9 December 1961 |
Practice Execution—Payment or adjustment of decree—Attachment issued— Settlement between parties before execution—Advocate for decree holders so informs court-Terms of settlement not stated or recorded on court file— Subsequent application for attachment of shares—Prohibitory order made- Application to set aside order-No record of payment or adjustment of decree-Whether application competent——Civil Procedure Ordinance (Cap. 6), s. 35 (1) (U.)—Civil Procedure Rules, O. 19, r. 2 (U.)—Judgments Extension Ordinance (Cap. 11), s. 2 (U.).
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7 December 1961 |
Habeas corpus-Arrest in Tanganyika—Warrant issued by a magistrate in Northern Rhodesia—Offences alleged involving conspiracy to destroy property- Whether court has power to order return of applicant—Offences charged alleged to be of political nature-Criminal Procedure Code, s. 348 (d) (T.)— Fugitive Offenders Act, 1881, s. 10, s. 12, s. 14 and s. 19— East African Fugitive Offenders Order-in-Council, 1920, Art. 2 (1)—The Tanganyika Order-in-Council, 1920, Art. 14 (iv) (d) (T.)—Extradition Act, 1870, s. 3.
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2 December 1961 |
Income tax-Limitation—Inter-territorial body corporate with full legislative powers-Power to collect income tax in each territory-Whether High Commission is an emanation of the Crown—Whether High Commission is the Crown for collection of income tax-Status of High Commission in constituent territories—East African Income Tax (Management) Act, 1958, s. 124 (1) -East Africa (High Commission) Order in Council, 1947, s. 1, s. 4, s. 9, s. 10, s. 12, s. 28, s. 32, s. 33, s. 48-Indian Limitation Act, 1877, Schedule, Art. 115, 120 and 149-Government Suits Ordinance (Cap. 5), s. 2 (T.)— Indian Acts (Application) Ordinance (Cap. 2), s. 5 (T.)——Indian Code of Civil Procedure, 1908, s. 79.
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1 December 1961 |
Guarantee-Appeal-Price payable by principal debtor by agreed monthly installments-Acceptance of instalments of less amount than agreed—No consent by surety-Whether performance of terms of contract varied-Whether surety discharged-Indian Contract Act, 1872, s. 133, s. 134, s. 135, s. 137 and s. 139-Eastern African Court of Appeal Rules, 1954, r. 62, r. 63, r. 77— Indian Code of Civil Procedure, 1908, O. 13, r. 4 (1).
Practice-Appeal—New point of law taken on appeal—Point founded on statute law-New point not pleaded—Minds of parties not directed to issue at trial— Whether permissible to take new point of law on appeal.
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1 December 1961 |
| November 1961 |
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Criminal law-Corruption-Ingredients of offence-Penal Code, s. 78 (1), s. 79, s. 80 (U.)
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27 November 1961 |
Evidence-Standard of proof-Trespass-Allegation of wrongful entry and removal of a large sum—Standard of proof applicable.
Damages-Trespass-Appeal on quantum-When appellate court will interfere
on a question of quantum of damages.
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25 November 1961 |
Immigration Child—Adopted child—Lawful adoption under Hindu law--Entry permit sought for “my son”—Adoption not disclosed—Entry of child permitted-Removal order made-Burden of proof that child lawfully in territory-No misrepresentation by child—Meaning of “child” —Immigration Ordinance, 1956, s. 7 (1), s. 8, s. 11, s. 18 (2), s. 19 (K.)—Immigration (Control) Ordinance, 1948, (Cap. 51), s. 5 (1) (i), s. 6, s. 7 (1), s. 8 (K.)— Defence (Admission of Women and Children) Regulations, 1940, Reg. 3— Immigration (Control) (Exemption) Regulations, 1948, Reg. 3 (d) (K.)— Interpretation and General Provisions Ordinance, 1956, s. 3 (1) (K.)—Im- D migration Restriction Ordinance (Cap. 62), (K.)—Deportation (Immigrant British Subjects) Ordinance, 1949, s. 2 (2) (K.)—Adoption of Children Ordinance (Cap. 21), s. 7 (1) (K.)—Indian Evidence Act, 1872, s. 114— Poor Removal Act, 1846, s. 1.
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21 November 1961 |
Criminal law-Burglary and housebreaking-Distinction-Housebreaking committed at night charged and proved-Whether in charge of housebreaking necessary to prove offence committed other than at night-Penal Code, s. 258 (1), s. 265 and s. 294 (T.).
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17 November 1961 |
Trade Union - Contravention by union secretary of statute governing unions - Cancellation by registrar of registration of union—Whether a contravention by secretary equivalent to contravention by trade union-Trade Union Ordinance (Cap. 381), s. 14, s. 15, s. 32 and s. 44 (T.)—Trade Union Decree, 1941, s. 17 (Z.).
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17 November 1961 |
Will-Attestation-Will of Hindu in East Africa—Whether attestation necessary -Indian Succession Act, 1865, s. 2, s. 50 and s. 331-Hindu Wills Act, 1870, s. 2—East African Order-in-Council, 1897, s. 5 and s. 11 (b)(c) and(e), Will-Revocation-Hindu in Kenya-Will of property in Kenya-Whether informal intention sufficient to revoke will-Indian Succession Act, 1865, s. 57—Indian Wills Act, 1870, s. 2—East Africa Order-in-Council, 1897, s. 5 and s. 11 (b) (c) and (e).
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16 November 1961 |
Statute-Rules made under statutory powers-Specified Minister authorised to make rules-Rules made by Chief Secretary—Whether rules ultra vires— Urban Authorities Ordinance, 1958, s. 2 and s. 67 (1) (U.)—Urban Authorities Rules, 1959, r. 18 (U.).
Evidence-Presumption of existence of facts—Minister empowered to make rules-Rules made by Chief Secretary-Governor empowered to direct a public officer to exercise powers of another public officer-No evidence of direction-Whether court must presume that rules duly made-Urban Authorities Ordinance, 1958, s. 2 and s. 67 (U.)—Interpretation and General Clauses Ordinance (Cap. 1), s. 16 (U.)—Interpretation and General Clauses (Amendment) Ordinance, 1959, s. 3 (U.)—Evidence Ordinance (Cap. 9), s. 4 and s. 112 (U.)—Indian Evidence Act, 1872, s. 4 and s. 114.
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13 November 1961 |
Criminal law-Unlawful assembly-Particulars of charge-Charge alleging assembly with intent to commit an offence—Intended offence not specified in charge—Whether charge defective—Penal Decree, s. 72 (Z.).
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9 November 1961 |
Criminal law—Unlawful assembly—Particulars of charge—Assembly with intent to commit an offence—Offence intended not specified—Whether charge defective -Penal Decree, s. 71, s. 72 and s. 173 (d) (Z.)—Criminal Procedure Decree, s. 128 (Z.)—Zanzibar Criminal Procedure (Amendment) Decree, 1939 (Z.).
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9 November 1961 |
Criminal law-Murder-Provocation—Misdirection—Failure to consider all evidence consistent with provocation-Whether retaliation excessive— Conviction reduced to manslaughter-Penal Code, s. 203 and s. 209 (K.)— Penal Code, s. 202 (T.)—Native Liquor Ordinance, s. 4 and s. 30 (K.).
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8 November 1961 |
Practice-Pauper—Application to sue as pauper-Procedure to be followed by court when application made—Civil Procedure Rules, O. 30, r. 4, r. 5 and r. 6; O. 46, r. 1, r. 2, r. 3 and r. 4 (U.)—Uganda Order in Council, 1902, s. 15 (2A) (U.). Pauper-Practice—Application to sue as pauper-Procedure to be followed by court when application made—Civil Procedure Rules, O. 30, r. 4, r. 5 and r. 6; O. 46, r. 1, r. 2, r. 3 and r. 4 (U.)—Uganda Order in Council, 1902, s. 15 (2A) (U.).
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7 November 1961 |
| October 1961 |
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Evidence-Street traffic-Omnibus-Charge of carrying more passengers than permitted—Statutory exception-Owner not liable if offence committed. without his knowledge-Precautions to be taken to prevent offence-Proof required to discharge onus upon owner—Traffic Ordinance, 1953, s. 97 (2) (K.)—East African Customs (Management) Act, 1952, s. 167 (d)—Indian Evidence Act, 1872, s. 105.
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30 October 1961 |
Practice-Money decree-Order for payment by instalments—Principles upon which court may grant indulgence to debtor—Order constituting virtual denial of decree-holder's right—Indian Code of Civil Procedure, 1908, O. 20, r. 11 (1).
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19 October 1961 |
Passing off-Ointment sold under trade name-Competitor selling similar ointment with similar name- ‘Capsolin' and “Capsopa'—Similarity of cartons -Whether public likely to be confused.
Passing off-Damages—Delay in taking proceedings—Nominal damages.
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13 October 1961 |
Money-lender-Guarantee—Memorandum signed by borrower-Copy memoran- dum not supplied to guarantor—Whether guarantor must receive such copy Whether guarantor a “borrower” within s. 11, Money-lenders' Ordinance (Cap. 307) (K.)—Civil Procedure (Revised) Rules, 1948, O. V, r. 8 (K.). Evidence-Money-lender-Memorandum in writing-Burden of proving compliance with s. 11 Money-lenders' Ordinance (Cap. 307) (K.)—Whether burden can be discharged by oral evidence—Indian Evidence Act, 1872, s. 91, s. 101, s. 102 and s. 103.
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13 October 1961 |
Jurisdiction—Buganda courts—Suit for damages—Car collision—Both parties Africans—Suit filed in the High Court--Submission on appeal that case should have been transferred to Buganda court—Jurisdiction of High Court―When High Court must transfer case to Buganda court-Civil Procedure Rules, O. 9, r. 24 and O. 42 (U.)—Civil Procedure Ordinance, s. 11 (7) and s. 69 (1) (U.)—Buganda Courts Ordinance, s. 2, s. 3 (1), s. 4, s. 6 (1), s. 7, s. 8, s. 9, s. 10, s. 11 and s. 12 (U.)—Native Courts Ordinance (Cap. 77), (U.)— Sale of Goods Ordinance (Cap. 214), (U.)—Interpretation and General Clauses Ordinance, s. 36 (U.)—Buganda Native Laws (Declaratory) Ordin- D ance, (U.)——Law Reform (Miscellaneous Provisions) Ordinance, 1953, (U.)— Indian Contract Act, 1872—African Order in Council, 1892, (U.)—Uganda Agreement, 1900, (U.)——Uganda (Judicial) Agreement, 1905, (U.) —Uganda Order in Council, 1902, s. 15, s. 18 and s. 20 (U.).
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13 October 1961 |
Income tax Construction of statute Ordinary meaning and grammatical construction-East African Income Tax (Management) Act, 1952, s. 22 (2) (a). Statute-Construction—Taxing Act—Ordinary meaning-Later Act as aid to construction of earlier Act—Ambiguity in earlier Act-Deemed distribution —“In the course of such period” —East African Income Tax (Management) Act, 1952, s. 22 (2) (a)—Income Tax Act, 1952, s. 245, s. 256 (5)—East African Income Tax (Management) Act, 1958, s. 37.
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12 October 1961 |
Income tax-Expenditure of a revenue nature—Construction of building financed by debentures—Interest paid on debentures during construction—Ground rent and rates also paid—Whether such outgoings allowable deductions— Expenditure incurred in production of income—East African Income Tax (Management) Act, 1952, s. 14(1), s. 15—East African Income Tax (Management) Act, 1958, s. 111 (1) and (2)—Income Tax Act, 1952, s. 137.
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12 October 1961 |
Criminal law-Trial-Irregularity-Two cases tried together-Separate charges -Same accused concerned in both cases -Charges concerned with a series of housebreakings and thefts—Whether prejudice occasioned to the accused— Whether trial a nullity or irregularity remediable-Penal Code, s. 265 and s. 294 (1) (T.)—Criminal Procedure Code (Cap. 20), s. 346 (T.).
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11 October 1961 |
Criminal law-Rogues and vagabonds-Accused charged with burglary-Charge withdrawn—Accused then charged as being rogues and vagabonds—Particulars given of specific circumstances supporting charge-Whether charge and conviction proper—Meaning of “suspected person”—Penal Code, s. 177 (3) and s. 297 (T.)—Criminal Procedure Code, s. 297 (T.).
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4 October 1961 |
Practice-Joinder of defendant-Application by joint tortfeasors-Application opposed by plaintiff—Additional defendant joined by order of court- Whether court can order joinder despite plaintiff's opposition—Rules of the Supreme Court, 1875, O. XVI, r. 17—Indian Code of Civil Procedure, 1908, s. 32 and O. 1, r. 10 (2).
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3 October 1961 |
Trust and trustee-Resulting trust-Property owned beneficially by appellants— Legal estate vested in trustee-Property transferred to purchaser with knowledge of appellants' interest-Purchaser not required to pay price- Collateral agreement between purchaser and appellants to pay price less sum due to him—Whether resulting trust-Claim by sub-lessee against purchaser— Claim compromised by purchaser's executors— -Whether executors entitled to deduct sum paid to sub-lessee from price due to appellants—Land Control Ordinance, s. 7 and s. 46 (K.)—Crown Lands Ordinance, s. 88 (K.)—Indian Evidence Act, 1872, s. 32 (3) and s. 92—Eastern African Court of Appeal Rules, 1954, r. 76 (2)—Civil Procedure (Revised) Rules, 1948, O. VI, r. 2, r. 24; O. XIV, r. 1 (5) and r. 3 (K.).
Practice-Agreement by counsel during trial—Agreement to contest trial on one issue-Whether counsel bound by agreement.
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2 October 1961 |
Income Tax-Penalties-Trustees-No return made for ten years—Penalty of treble the tax assessed—Commissioner's discretion to remit all or part of
penalty—Appeal—Whether appellate court can interfere with exercise of G discretion—East African Income Tax (Management) Act, 1952, s. 40, s. 50, s. 71 (1), s. 72, s. 78, s. 86—Income Tax Ordinance (Cap. 254), s. 28, s. 62 (K.)—Inland Revenue Regulation Act, 1890–Taxes Management Act, 1880, s. 57 (3), s. 59—Finance Act, 1923, s. 23 (2)—Income Tax Act, 1918, s. 107, s. 222—Income Tax Act, 1952, s. 25 (3), s. 500—Wheat Industry Ordinance, 1952 (K.).
Costs-Income tax appeal-Penalties-Offer to reduce penalties made when appeal heard-Offer rejected—Judgment given reducing penalties to the amount offered. Commissioner awarded costs of appeal—Whether the judge correctly exercised his discretion to award costs.
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2 October 1961 |
| September 1961 |
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Criminal law—Evidence—Burden of proof—Stock theft—Burden of proof placed on accused by law—What must be established by prosecution before calling upon accused for proof of lawful possession—Quantum of proof required— Stock and Produce Theft Ordinance (Cap. 206), as amended by Ordinance C No. 4 of 1959, s. 10 (K.)—Penal Code (Cap. 24), s. 276, s. 279, s. 318, s. 323 and s. 324 (K.)
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25 September 1961 |
Trespass-Farm-Former employee forbidden to visit farm-Visit to farm at Arrest by headman on manager's instructions. Whether arrest lawful—Trespass Ordinance (Cap. 166), s. 3, s. 4 and s. 6 (K.).
night
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25 September 1961 |
Practice-Appeal—Extension of time—Application for extension for filing appeal -Decree not extracted—Eastern African Court of Appeal Rules 1954, r. 56.
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14 September 1961 |
Practice-Judgment ex parte—Application set aside―Judgment set aside on terms-Proper order as to costs-Whether terms unduly onerous-Civil Procedure Rules, O. 9, r. 24, (U.):
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7 September 1961 |
| August 1961 |
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Rent restriction—Premium—Mixed premises-Premium for letting for seven years. Payment of the premium later made unlawful. Whether premium recoverable—Rent Restriction Ordinance (Cap. 115), s. 2, s. 3. (2) (U.)— Rent Restriction (Amendment) Ordinance, 1954 (U.).
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17 August 1961 |
Criminal law-Murder-Practice-Joint trial—Application for separate trials
refused-Whether injustice done.
Criminal law - Evidence, Accomplice evidence, and Corroboration — Whether a retracted confession can corroborate evidence itself requiring corroboration. Criminal law-Statement to police-Statement made by the accused to the investigating officers-Whether statement admissible.
Criminal law-Practice-Murder—Information—Amendment—Accused re-tried on original information—Information amended by inserting new date and place of trial-Whether alterations render information a nullity—Criminal Procedure Code (Cap. 27), s. 83, s. 250, s. 254, s. 256, s. 271 (1) and s. 381 (K.).
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16 August 1961 |
Costs-Application for security-Appeal pending Costs in court below unpaid -Insufficiency of affidavit—No evidence that appellant is unable to pay costs —Eastern African Court of Appeal Order-in-Council, 1950, s. 14—Eastern African Court of Appeal Rules, 1954, r. 19 (6) and r. 60—Civil Procedure Ordinance (Cap. 5), s. 7 (K.).
Costs-Res judicata—Second application for security-First application refused -Appeal-Additional evidence that appellant without means-Whether refusal of first application precludes further application-Eastern African Court of Appeal Order-in-Council, 1950, s. 14-Eastern African Court of Appeal Rules, 1954, r. 19 (6) and r. 60—Civil Procedure Ordinance (Cap. 5) s. 7 (K.).
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15 August 1961 |
Costs-Taxation—Instructions fee—Amount allowed four times the scale fee- On reference to judge, amount reduced as manifestly excessive-Appeal to C the Court of Appeal—When interference with taxing officer's decision justified-Remuneration of Advocates Order, 1955, s. 10 and s. 11 (K
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3 August 1961 |
Workmen's Compensation - Jurisdiction — Proper court to determine claim. Accident occurring outside jurisdiction of court in which claim made- C Workmen's Compensation Ordinance (Cap. 263), s. 3, s. 16 (1), s. 19 (1), s. 27, s. 28 and s. 44 (T.)—Indian Code of Civil Procedure, 1908, s. 20 (c), s. 21, s. 26 and 0.7, r. 10.
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3 August 1961 |
Costs-Security for costs—Application for further security and order for payment of past costs-Substantial delay in application- Appeal pending- Costs in court below unpaid—Order by court below to pay costs by instalments— Instalments duly paid—Discretion of court-Eastern African Court of Appeal Rules, 1954, r. 58, r. 60 and r. 82—Rules of the Supreme Court, O. LVIII, r. 9 (5)—Indian Civil Procedure Rules, O. XLI, r. 10 (1).
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1 August 1961 |
| July 1961 |
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Immigration-Dependant's pass-Dependant's pass issued on application by resident-Death of resident before dependant's arrival in Kenya—Whether dependant's entry and stay in Colony lawful—Immigration (Control) Ordinance (Cap. 51), s. 5, s. 6 (1) and (2) and s. 15 (K.)—Immigration Control Regulations, reg. 21 (2) (K.)—Immigration (Control) (Exemption) Regulations, reg. 3 (1) (d) (K.)–Immigration Ordinance, 1956, s. 7, s. 8 and s. 19 (K.)—Immigration Regulations, 1957, reg. 28—Civil Procedure (Revised) Rules, 1948, O. VI, r. 7 (K.).
Statute-Repeal-Regulations made under statute-Statute and regulations repealed. Whether vested rights acquired under repealed regulations continue-Immigration (Control) (Exemption) Regulations, reg. 3 (1) (d) (K.)—Interpretation and General Provisions Ordinance, 1956, s. 23 (3) (c) (K.).
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31 July 1961 |
Rent restriction—Premium—Recovery of premium paid by tenant-Premises comprising shops and dwellings—Mixed premises—Dominant user—Agreement to lease for term exceeding seven years—Whether parties in pari delicto -Whether premium recoverable—Rent Restriction Ordinance (Cap. 115), s. 3 (2) (U.)—Evidence Ordinance (Cap. 9), s. 113 (U.)—Indian Evidence Act, 1872, s. 115.
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31 July 1961 |
Income tax-Profits-Purchase of coffee estate-Losses from cultivation of coffee-Subsequent user of land for other farming projects—Decision by owner to sell estate-Land subdivided into plots—Roads and water installed- Plots sold at a profit, whether realization of investment or trading in land.
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29 July 1961 |
Money-lender-Loan to company upon debenture-Debenture purporting to charge land and other property-Validity of debenture—Debenture not registered under Registration of Titles Ordinance—Whether transaction within exception to Money-lenders' Ordinance-Money-lenders' Ordinance, 1951, s. 3, s. 7 and s. 22 (1) and s. 22 (3) (U.) Registration of Titles Ordinance, s. 9 (3), s. 51, s. 91, s. 114, s. 115, s. 134, s. 138 and s. 148 (U.) -Money-lenders' Ordinance (Cap. 307), s. 3 (1) (b) (K.)—Companies Ordinance (Cap. 212), s. 80 (U.).
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28 July 1961 |
Mohamedan law-Gift-Validity—Gift made during lifetime of donor—Gift of house affected by purported deed of sale—No consideration passing—Deed registered— Validity of gift—Contract Ordinance (Cap. 30), s. 25 and s. 27 (A.)—Indian Contract Act, 1872, s. 25—Evidence Ordinance (Cap. 58), s. 100 (A.)—Indian Evidence Act, 1872, s. 92—Transfer of Property Ordinance (Cap. 154), s. 126 (A.).
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19 July 1961 |
Appeal―Jurisdiction of court—Appeal from court to which appeal lies by statute-
Right of appeal—The Industrial Relations (Conciliation and Arbitration) Ordinance, 1960, s. 2, s. 5, s. 16, s. 17, s. 19, s. 20, s. 21, s. 22, s. 23 (A.)— Industrial Court Rules, 1960, r. 12 (A.)—Appeals to the Court of Appeal Ordinance (Cap. 7), s. 6 (A.).
Master and servant-Trade dispute-Award of industrial tribunal—Reasons for award not given-Errors of law alleged Whether tribunal must give reasons for award The Industrial Relations (Conciliation and Arbitration) Ordinance, 1960 (A.).
Master and servant-Trade dispute-Award of industrial tribunal—Tribunal con-
stituted by statute-Award made operative from date prior to statute coming into force Award failing to comply with mandatory provisions of statute- Whether award bad in law-The Industrial Relations (Conciliation and Arbitration) Ordinance, 1960, s. 17 (A.)—Industrial Court Rules, 1960, r. 12 (A.)
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17 July 1961 |
Appeal—Damages—Quantum—Artificial limb-Pain and suffering-Loss of earnings-Whether assessment of damages erroneous and inadequate.
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17 July 1961 |
Divorce Collusion—Answer filed by respondent—Instructions later given to respondent's advocate not to defend Answer not withdrawn—Petitioner required to prove allegations in petition-Whether collusion to be inferred. Divorce · Condonation Petitioner alleging cruelty Petitioner's decision to petition before cohabitation ceased — Intercourse once after decision made— Whether evidence proves condonation.
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10 July 1961 |
Elections-Legislative council-Ballot papers-Validity—Ballot papers not marked with official stamp—Voters' registration numbers written on ballot papers-Secrecy of ballot-Whether conduct of election in accordance with principles laid down in Legislative Council (Elections) Ordinance, 1957 (U.)— Legislative Council (Elections) Ordinance, 1957, s. 8, s. 38, s. 46, s. 60, s. 62, I s. 65 and s. 66 (U.)—Election Petitions Directions, 1958, r. 2 (2) (U.).
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3 July 1961 |
| June 1961 |
|
Income tax-Limitation—Assessment made seven years after the year of income- Whether assessment statute barred—East African Income Tax (Management) Act, 1958, s. 102, s. 105, s. 113—East African Income Tax (Appeal to the Supreme Court) Rules, 1959, r. 10—Indian Evidence Act, 1872, s. 105- Evidence Act (Amendment) Ordinance (Cap. 12), s. 3 (K.).
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16 June 1961 |