Commissiioner of Inland Revenue v Khan
Commissiioner of Inland Revenue v Khan (Civil Appeal No. 37 of 1940) [1940] EACA 50 (1 January 1940)
The court held that section 5(1) of the Limitation Ordinance, 1934, does not apply to claims by the Crown for recovery of Education Tax or Non-Native Poll Tax, as the Crown is not expressly mentioned nor bound by necessary implication in the Ordinance. The magistrate erred in dismissing the suit as time-barred, particularly regarding the Non-Native Poll Tax for 1935 and 1936, which was within the limitation period. Additionally, the consolidation of the claims for Education Tax and Non-Native Poll Tax constituted a misjoinder, warranting the setting aside of the judgment and permitting the ap…
Source excerpt
- Limitation Periods
- Crown Exemption
- Misjoinder Of Claims
- Tax Recovery
- Education Tax
- Poll Tax