Commissioner Of Income Tax V. Ferris George (1942)

LawGlobal Hub Judgment Report – West African Court of Appeal

Motion for leave to appeal–inherent right—Section. 3 of West African Court of Appeal Ordinance 47 of 1933 and appeal tinder Income Tax Ordinance.

Held: Judgment of Supreme Court in appeal against _.assessment of

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Commissioner of Income Tax is not a judgment given in the exercise of the Supreme Court’s original jurisdiction and accordingly no appeal lies. Application refused.

A. Alakija (Oldie with him) for Appellant.

C. W. Reece for Respondent.

The following short joint judgment was delivered :—

KINGDON, C.J., NIGERIA, PETRIDES, C.J., GOLD COAST AND FRANCIS, J.

We are of opinion that this appeal does not lie. The Rights of Appeal to this Court are only those conferred by law. It has no inherent rights to hear appeals from lower Courts. Section 3 of the West African Court of Appeal Ordinance (No. 47 of 1933) which is the section laying down what appeals lie in civil cases expressly provides that the rights of appeal given by the section only apply in respect of judgments, decisions and orders given in the exercise of the original jurisdiction of the Supreme Court * We are of opinion that the judgment of the Supreme Court, against which it is sought to appeal is not a judgment given in the exercise of the Supreme Court’s original jurisdiction, since it was given upon an appeal to the Supreme Court from an assessment of the Commissioner of Income Tax.

The application is refused with costs assessed at five guineas.