128-NLR-NLR-V-51-NAVARATNAM-Appellant-and-COMMISSIONER-OF-INCOME-TAX-Respondent.pdf
528
DIAS J.—Xavaratnam r. Commissioner of Income Tax
1949Present: Dias J. and Windham J.
NAVARATNAM, Appellant, and COMMISSIONER OFINCOME TAX, Respondent
S. C. 221—Income Tax, Case Stated- 52l~0ljBRA 209
Income Tax Ordinance—Case staled—Not permitted when there is no tax in dispute—Cap. 1X8—Section 74.
Where it is decided that an ussessoe is not liable to pay any income tax, it isnot open to the Bourd of Review to stnto a case on a question of law for theopinion of the Supreme Court under section 74 of the Income Tax Ordinance.
P
VJASE stated under section 74 of the Income Tax Ordinance.
E. B. Wikramanayake, K.C., with C. T. Olegasegarem, for the assessecappellant.
H. W. R. Weerasooriya, Crown Counsel, for the Commissioner ofIncome Tax.
November 18, 1949. Dias J.—
We do not think that tho assessec has a right of appeal in this case, nordocs it appear to us that this is a case which the Board of Review shouldhave stated in the form of “a case ’’ for tho consideration of theSupremo Court.
The assessee preferred an appeal to the Board of Review against hisassessment. The Board of Review heard the case, decided a point oflaw which the assessee raised, but held that the assessee was not liableto pay any income tax because his assessable income was less than thetaxable limit.
Section 74 (2) of tho Income Tax Ordinance provides: “ Tho stated caseshall set forth the facts, the decision of tho Board and the amount of thetax in disputo There is no tax in dispute. Therefore it seems to us thatthe question of law which we are asked to consider is one of pure academicinterest «nd does not arise in regard to any state of facts which meritconsideration. We, therefore, think that this appeal should bo dismissed,but with liberty to the assessee when his income reaches tho assessablelimit, if the Income Tax Department still persist in their alleged wronginterpretation of the law, to bring the case up before the Supremo Court.Learned Crown Counsel, Mr. Weerasooriya, does not press for costs.
Wihdjiam J.—I agree.
Appeal dismissed.