The Law Reports (Appeal Cases)
[1952] AC 571
[JUDICIAL COMMITTEE]
GAMINI BUS CO. LD. APPELLANT; AND COMMISSIONER OF INCOME TAX, COLOMBO RESPONDENT.
ON APPEAL FROM THE SUPREME COURT OF CEYLON.
1952 July 29.
VISCOUNT SIMON, LORD NORMAND, LORD OAKSEY, LORD REID and SIR LIONEL LEACH.
Ceylon
— Revenue
— Income tax
— Omnibus company
— Estimated assessment
— Governing factors
—
Income Tax Ordinance, c. 188 of 1932, as amended, ss. 4 (1), 64 (2), 69, 73 (4).