ARGHYROU vs. COMMISSIONER OF INCOME TAX

JUDGMENT OF BOISON J. This is summons under Order 54, r.13 of the Supreme [High] Court (Civil Procedure) Rules, 1954,1 praying the court for an order or declaration or both that the Commissioner of Income Tax be made to issue an up to date unconditional tax clearance certificate. The summons also sought to appeal against the tax claims and assessments raised by the Commissioner of Income Tax against the applicant. The preliminary objections raised were: (a) That by virtue of Order 54, r.7 there have been no clear two days’ return of service of this motion as the motion was served on the respondent on 10 September 1965 and the return date was 13 September 1965; (b) That the subject-matter of this motion does not fall within any of the matters mentioned in r. 14 (1)-(10). “Matters” in r.14 (9) refers to matters already pending before the court; (c) That the remedy requiring the Commissioner of Income Tax to issue a tax clearance certificate is, in substance, akin to an order...