Cafoor V. Commissioner Of Income Tax

[IN THE PRIVY COUNCIL]

1961 Present : Lord Morton of Henryton, Lord Radcliffe,
Lord Morris of Borth-y-Gest, Mr. L. M. D. de Silva

M. FALIL ABDUL CAFFOOR and others (Trustees of the Abdul Gaffoor Trust),
Appellants, and THE COMMISSIONER OF INCOME TAX,
Respondent
 
PRIVY COUNCIL APPEAL No. 53 OF 1959

S . C.3-Income Tax Case Stated B. R. A/248

Income tax-Res judicata-Applicability of principle to appeals in successive years against tax assessments-Exemptions from tax-" Trust of a public character established solely for charitable purposes "-" Charitable trust "-Applicability of English law--Trusts Ordinance, s. 99 (I)-Income Tax Ordinance No. 2 of 1932 (as subsequently amended), ss. 2, 7 (I) (c), 73, 75.

(i) In matters of a recurring annual tax a decision on appeal with regard to one year's assessment cannot operate as res judicata in respect of an assessment for another year. Although the process of arriving at the necessary decision

is likely to involve the consideration of questions of law, all such questions have to be treated as collateral or incidental to one subject only, namely, the amount of the assessable income fo

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