JUDGMENT

The plaintiff claimed, by way of a especially endorsed writ of summons, a sum of RMl,469,619.85 being the alleged amount of tax, the ten percent and five percent increases for the years of assessment 1985 additional, 1987 additional, 1988 additional, 1989 additional, 1990, 1992 additional, 1993 additional, 1994 additional, 1993 additional, 1994 additional, 1995 additional and 1996 under the provisions of the Income Tax Act, 1967.

The writ of summons was issued on 1 October, 1997.

The writ of summons together with the statement of claim was served on the defendant on 8 October, 1997. The memorandum of appearance was filed on 13 October, 1997. The defence was filed on 24 October, 1997 and served on the plaintiff on 30 October 1997.

On 6 November, 1997 the plaintiff filed an application by summons in chamber for summary judgment under Order 14 of the Rules of the High Court ("the RHC').

The learned counsel for the defendant raised a preliminary objection. He submitted that an Order 14 application has to be made before defence was served provided that it was made after service of defence, the applicant must explain the delay in applying. In this case there is no explanation gi