COMMISSIONER OF INCOME TAX
V.
WESTMONT POWER LTD

RULING OF THE COURT

The applicant, WESTMONT POWER (K) LTD., through its advocate filed this application by way of notice of motion expressed as having been brought under Rules 42, 74, 80 and 81 of the Court of Appeal Rules seeking the following orders:-

“1. The Appeal herein to be struck out;

2. The purported Notice of Appeal dated 7^th February, 2006 (appearing on page 2 of the Record of Appeal) be struck out; and

3. The Appellant (Respondent be ordered to pay the Respondent) Applicant the costs of both the Appeal and this motion.”

The application is brought on the following grounds:-

“a) The appeal has been filed out of time and is therefore incompetent;

b) The purported Notice of Appeal dated 7^th February, 2006 (appearing on page 2 of the Record of Appeal) is defective;

c) The Certificate of Delay issued on 20^th June, 2006 (appearing on page A of the Record of Appeal) is irrelevant and of no consequence).

In addition to the foregoing grounds, the application is supported by the affidavit o…