16 Jan 1976
COMMISSIONER OF ESTATE DUTY v. VEENA KHIAMAL NANWANI AND ANOTHER
- Citation
- COMMISSIONER OF ESTATE DUTY v. VEENA KHIAMAL NANWANI AND ANOTHER
- Court
- Court of Appeal
- Case number
- CACV47/1975
By majority the Court held the defence should not have been struck out: the Commissioner's certificate under s.14(2) is prima facie, not conclusive, and a defendant in a s.14 recovery action may raise merits-based challenges to the assessment that could have been raised under s.22; the District Judge erred in treating the certificate as conclusive and/or in excluding meritorious defenses and in improperly relying on materials in the strike-out application.