Wickremesinghe V. The Commissioner Of Income Tax

1947 Present; Howard C.J. and Windham J.

WICKREMESINGHE, Appellant, and THE COMMISSIONER
OF INCOME TAX, Respondent.

S. C. 2-lncome Tax, Case Stated.

Income Tax Ordinance-Fee paid to assessee as arbitrator'-Casual and nonrecurring nature-Profits from employment-Sections 6 (1) (a)-(h)--Notice in writing of case stated-Section 74 (3).

The assessee, who was an ex-Civil Servant and a Government pensioner, was appointed arbitrator by the Colombo Municipal Council in arbitration proceedings connected with the purchase by the Council of the Colombo Tramways. For acting as arbitrator he received a fee of fifteen thousand rupees.

Held, that this was not profit of a casual and non-recurring nature and was taxable under section 6 (1) (h) of the Income Tax Ordinance.

Semble, that the transaction came within the words " any employment" in section 6 (1) (b).

Held, further, that a delay of two days in giving notice of the case stated in terms of section 74 (3) of the Ordinance did not deprive the Supreme Court of jurisdiction to hear the case.

THIS was a case stated under section 74 of the Income Tax Ordinance by the Boa

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