The Law Reports (Appeal Cases)
[1963] AC 459
[PRIVY COUNCIL]
DORIO LUCIO VINCENZINI APPELLANT; AND REGIONAL COMMISSIONER OF INCOME TAX RESPONDENT.
ON APPEAL FROM THE COURT OF APPEAL FOR EASTERN AFRICA.
1963 Jan. 28.
LORD EVERSHED, LORD GUEST and LORD PEARCE.
Eastern Africa
— Kenya
— Income tax
— Assessment, appeal against
— Non-compliance with procedural rules
— Application by commissioner to strike out appeal
— Inherent power of court
—
East African Income Tax (Management) Act, 1958 (High Commissioner Act, No. 10 of 1958), ss. 109, 110 (3) (b), 111 (1)
—
Income Tax (Appeal to Kenya Supreme Court) Rules, 1959, rr. 5, 18 (1) (2).
Practice
— Abuse of process
— Inherent jurisdiction to prevent
— Persistent refusal to comply with rules of court
— Kenya.
Statutory Instrument
— Validity
— Whether ultra vires
— Tax Act
— Tax-payer's right of appeal
— Whether rules of court derogating from
— Kenya.