Ratio Decidendi



REPUBLIC
V.
COMMISSIONER OF INCOME TAX; EX PARTE NATIONAL EMPLOYERS MUTUAL GENERAL INSURANCE ASSOCIATION LIMITED

(1980) JELR 63621 (HC)    
High Court  ·  28 Jul 1980 ·  Ghana
 · 
Other Citations
[1982-83] GLR 556
CORAM
TAYLOR J.

Ratio Decidendi

Core Terms Beta
tax commissioner
appeal
applicants
case
counsel
certiorari
court
income tax
commissioner
court of appeal
high court
superior tribunal
error of law
notices of refusal
powers of the high court
tax cases
jurisdictional error
taxation act
act of his fellow citizen
adequate consideration
alleged ground
apparent alternative remedy of certiorari
appropriate authority
basis of error of law
case of commissioner of income tax v
chancellor of st. edmundsbury
duration of office of the commissioner
end of term
exclusive original jurisdiction
ex parte inkumsah
ex parte white
famous book
foreign compensation commission
former jurisdiction of the high court
high court of tax cases
judicial functions
jurisdiction of this court
late professor de smith
maatschappij de fijnhouthandel n.v.
paddington valuation officer
preliminary objections
right of the citizen
said assessments
such repayments
such surpluses
superior court
supervisory jurisdiction of the high court
tax assessments
tax commissioner certiorari
taylor j.

TAYLOR J.: In this motion, the National Employers Mutual General Insurance Association Ltd. (hereinafter referred to as the applicants), have applied for certiorari to quash the tax assessments for 1962-63 to 1970-71 accounting years levied on them on 23 April 1971 and notices of refusal to amend the said assessments dated 17 March 1972. The assessments and the notices of refusal to amend were all filed in these proceedings. The application is alleged to be founded on an error of law and the error of law was formulated as follows:

“(a) the Commissioner for Income Tax failed to give adequate consideration to the law and fact that the society was a guaranteed mutual and non-profit making insurance company, membership whereof comprised its policy holders only; it did not trade or do business. As such it was in law not liable to income tax because it did not earn income.

(b) The members were only contributors to a common fund in pursuance of a scheme for their mutual insurance, which exclu…

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