Jafferjee v. Commissioner of Inland Revenue
1962Present: Herat, J., and Abeyesundere, J.
S. A. H. JAFFERJEE, Appellant, and COMMISSIONER OFINLAND REVENUE, Respondent
S. O. 2 of 1962—Income Tax BREJ292
Incone Tax Ordinance—Section 78—Case stated—Point of law must be specified.
A case stated jindcr section 78 of tlio Incomo Tax Ordinance must specifya question of law on which the opinion of the Supreme Court is required.
Cl ASE stated under section 78 of the Income Tax Ordinance.
M. Tiruchelvam, Q.G., with S. Ambalavanar and G. Path manathan,for the assessee-appellant.
J. G. T. Weeraratne, Senior Crown Counsel, with H. L. de Silva, CrownCounsel, for the Commissioner of Inland Revenue, respondent.
163 N. L. R 509.
144' ABE YES CTJn DERE, J.-—Jofferjee v. Commissioner of Inland Revenue
June 20, 1962. Abeyestjndere, J.—
The present case purports to be a case stated under section 78 of theIncome Tax Ordinance. That section permits an appeal to the SupremeCourt on a question of law. The case stated to us does not specify aquestion of law on which the opinion of the Supreme Court is required.We therefore remit the case back to the Board of Review in order thatthe Board may amend the case stated so as to specify the question oflaw on which the opinion of the Supreme Court is required.
Herat, J.—I agree.’
Case sent back.
S. A. H. JAFFERJEE, Appellant, and COMMISSIONER OF INLAND REVENUE, Respondent