De Silva, M.E. V. The Commissioner Of Income Tax

1951 Present: Gratiaen J.

M. E. DE SILVA, Appellant, and THE COMMISSIONER OF
INCOME TAX, Respondent

S. C. 507 with Application 512-M. C. Colombo, 5,061

Income Tax Ordinance (Cap. 188)-Tax due from Company-Proceedings taken against Director personally for recovery of the tax-Conclusive nature of certificate issued by Commissioner of Income Tax-Vicarious liability-Sections 62, 64, 76, 80.

Where income tax due from a limited liability Company was in default and the Commissioner of Income Tax, purporting to initiate proceedings under Section 80 of the Income Tax Ordinance, sought to recover the tax from the Managing Director of the Company and not from the Company itself-

Held, (i) that the certificate issued by the Commissioner of Income Tax did not preclude the Managing Director from taking objection that he was not. the " dafaulter " within the meaning of Section 80 of the Income Tax Ordinance. A defaulter, for the purposes of Section 80, is a person who, having been duly assessed under Section 64 as being " chargeable with tax ", has omitted, in contravention of Section 76, to pay such tax on or before the dat

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