Buttrose J:

This is a case stated under s. 82 of the Income Tax Ordinance (Cap. 166) (the Ordinance) by the Board of Income Tax Review (the Board), for the opinion of the High Court and relates to appeals against certain additional assessments to income tax raised in 1957 in respect of the partnership business of XY & Co. for the period 1 January 1950 to 14 May 1951, on which latter date the partnership terminated.

The position was that the appellants, who were the partners of the firm of XY & Co. during the above period, were originally assessed for the year of assessment 1951 by notices of assessment dated 3 October 1951. By notices of additional assessment dated 8 July 1953, the appellants were further assessed to tax in respect of the years 1950 and 1951. Notices of objection to these additional assessments were given to the Comptroller by letter dated 30 July 1953, who refused to amend them and notices of appeal to the Board against this refusal were lodged by the appellants on 17 May 1954, and a petition of appeal was filed on 9 June 1954.

The appeal was part heard by the Board in October and November 1954, and related to assessments on the income of the appellants as partners of the firm of XY & Co. from 1 January 1950, to 14 May 1951. There was also a further appeal against the assessment of the appellants for the remainder of the year 1951, but it was agreed that a decision in respect of the period 1 January 1950, to 14 May 1951, should be given first.

The Board gave its decision on 3 December 1954, but made no final order on the assessments under appeal and adjourned the remainder of the appeal sine die.

The appellants thereupon appealed to the High Court against the Board's decision in respect of only one of the disputed items and the Comptroller cross-appealed against another. By consent, the High Court allowed the appellants' appeal to a limited extent and dismissed the Comptroller's cross-appeal. The appellants then appealed to the Court of Appeal but their appeal was dismissed.

In or about October or November 1957 and prior to December of that year the Income Tax Department examined certain documents relating to the stock records of XY & Co. relevant to the period 1950 to the 14 May 1951 not previously tendered to the department. As a result of the examination of these documents further additional assessments were raised on the appellants on the 5 December 1957 arising from their share of the income of XY & Co. during the period 1 January to 14 May 1951.

It is these further additional assessments hereinafter referred to as 'the 1957 additional assessments' which are now the subject of an appeal to the Board which has stated the present case for the opinion of this Court.

To complete the picture, I think, I should add that the appeals for the remainder of the year 1951, which had been adjourned sine dieby the original Board, were finally dealt with and disposed of by another Board in August 1961 when in making its final assessment for the whole period under review, namely 1950 and 1951 it took into account the figures arrived at by the original Board.

The questions stated in the case for decision were:

(1) Is the Comptroller entitled to allege that the determination of the Board in appeal No CSO 2463 of 1954 and/or the judgment of the High Court in district Court appeal no 22 of 1955 and/or the judgment of the Court of Appeal in civil appeal no 19 of 1956 do not constitute a determination on appeal within the meaning of s. 84 of the Income Tax Ordinance, in view of his cross-appeal to the High Court and his conduct subsequent to the said decision and judgments?

(2) Whether the said determination by the Board, and/or the said judgments of the High Court and the Court of Appeal, as to the appellants' assessable income from the source of their partnership in the firm of XY & Co. for the

period from 1 January 1950 to 14 May 1951 is final and conclusive in respect of that period (including any part