JUDGEMENT
SMITH J.
The appellant in this appeal was appointed a judge of the Supreme Court of the Gold Coast on December 6, 1945, and was assessed for income tax for the first two years of assessment on his salary as judge, which was then at the rate of £1,600 a year.
In March, 1947, the appellant received the additional sum of £437 10s., representing arrears -of salary for the period January 1, 1946, to March 31, 1947, as the result of the Salary Commission Report, Sessional Paper No.1 of 1947, under which his salary as judge was raised to the rate of £1,950 per annum as from January 1, 1946.
The Commissioner apportioned this additional sum between the years of assessment in respect of which it was awarded and made two additional assessments on the appellant on the basis that he was liable to be assessed on the additions as if he had actually received them during the periods for which they were awarded.
The appellant has appealed against these additional assessments and argues that the w…