Commissioner Of Income Tax V. Rodger

1933 Present: Drieberg J. and Barber A. J.

COMMISSIONER OF INCOME TAX v. RODGER.

D. C. (Inty.) Colombo No. 105/1933 Special.

Income tax-Assessment of income-Change of employer but not employment-Meaning of words "Commence an employment"-Ordinance No. 2 of 1932, s. 11 (4).

Where a person goes over to a new employer within a year preceding the year of assessment but continues in the same kind of employment, he does not " commence to carry on an employment" within the meaning of section 11 (4) of the Income Tax Ordinance.

CASE stated under the provisions of section 74 of the Income Tax Ordinance of 1932 regarding the assessment of the income of the assessee for the year April 1, 1932, to March 31, 1933. The assessee, an accountant by profession, was employed by Brown & Company, on a salary of Rs. 400 per month from April 1, 1931, to February 28, 1932. On March 1, 1932, he joined Walker & Greig, also as accountant on a salary of Rs. 650 a month. His income was assessed at Rs. 7,800. The question submitted was whether the assessee in entering the service of Walker & Greig on March 1, commenced an employment on that date so

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