Commissioner Of Income Tax V. Peiris

1956 Present: Gratiaen, J., and Gunasekara, J.

THE COMMISSIONER OF INCOME TAX, Appellant, and J. L. D.
PEIRIS, Respondent

S. C. 27-Case stated under Section 74 of the Income Tax Ordinance
(Cap. 188)

Income tax-Death of person carrying on a business-Computation of statutory income -" Ceases to carry on a business "-Income Tax Ordinance (Cap. 1SS), s.s. 5 (1), 11 (1), 11 (6), 11 (.9), 11 (10).

When a person who carries on a business dies, it cannot be said that, upon his death, he ceases to carry on or exercise a trade, business, profession or vocation in Ceylon within the meaning of section 11 (6) of the Income Tax Ordinance. Therefore, paragraph (b) of section 11 (6) does not apply for the purposes of computing the statutory income of the deceased for the year of assessment preceding that in which he died.

CASE stated under section 74 of the Income Tax Ordinance.

M. Tiruchelvam, Deputy Solicitor-General, with A. Mahendrarajah' Crown Counsel, and R. S. Wanasundera, Crown Counsel, for the appellant.

H. V. Perera, Q.C., with S. J. Kadirgamar and John de Saram, for the respondent.

Cur. adv. vult.

March 2, 1956. GRATIAEN,

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