PR v Income Tax Commissioner

JurisdictionTrinidad & Tobago
Judgment Date1959
CourtSupreme Court (Trinidad and Tobago)
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4 cases
  • G A Roe & Sons Ltd v Commissioner of Stamps Attorney General of Belize
    • Caribbean Community
    • Caribbean Court of Justice
    • 17 November 2021
    ...v Minister of Agriculture, Fisheries and Food [1968] AC 997; Parinv (Hatfield) Ltd v Inland Revenue Commissioners [1998] STC 305; PR v Income Tax Commissioner (1959) 2 WIR 149; Shell Canada Ltd v Canada 99 DTC 5669; Spencer v The Commonwealth of Australia (1908) 5 CLR 418; Stanyforth v Com......
  • George Daniel Defendant/Appellant v Comptroller of Inland Revenue Complainant/Respondent [ECSC]
    • Dominica
    • Court of Appeal (Dominica)
    • 24 April 2006
    ...but of the furnishing of a return, but I can see no reason to apply different principles. 21 InP.R. v Income Tax Commissioners [1959] 2 WIR 14010 Blagden, Ag. C.J. referred to the "overall plan on which a Taxing Statute is designed" as summarised by Lord Dunedin in Whitney v I.R. Commission......
  • Louis Andre Monteil v The Board of Inland Revenue
    • Trinidad & Tobago
    • Court of Appeal (Trinidad and Tobago)
    • 18 November 2022
    ...ITA. A section that imposes liability on the tax payer (a charging section) must be construed strictly. Blagden Ag CJ observed in PR v Income Tax Commissioner (1959) 2 WIR 149 that a charging section must be construed strictly and especially in cases of doubt it is construed against the St......
  • Attorney-General v Hosein
    • Trinidad & Tobago
    • Court of Appeal (Trinidad and Tobago)
    • Invalid date

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