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Commissioner of Income Tax v. Menon

(1985) JELR 103108 (CA)

Court of Appeal  •  Civil Appeal 19 of 1981  •  4 Apr 1985  •  Kenya

Coram
Harold Grant Platt, Alan Robin Winston Hancox, Chunilal Bhagwandas Madan

Judgement

IN THE COURT OF APPEAL AT NAIROBI

(Coram: Madan, Hancox JJA and Platt Ag JA )

CIVIL APPEAL NO 19 OF 1981

COMMISSIONER OF INCOME TAX...........APPELLANT

AND

MENON..................................................................RESPONDENT

(Appeal from the High Court at Nairobi, Wilkinson-Guillemard J)

RULING

April 4, 1985, Hancox JA delivered the following Ruling.

The respondent taxpayer was assessed at shs 4,750,408 for the 1975 year of income, to which the income tax authorities added penalties of Kshs 1,312,448, making shs 6,062,856 for that year. He appealed against that assessment to the local committee for the Nairobi area under the provisions of section 86(1)(b) of the Income Tax Act, chapter 470 of the Laws of Kenya, contending that the amount charged was not taxable as it represented a receipt by way of capital.

His case was that it represented a loan made to him by the former East African Community for the purposes of the construction of a godown in Maidstone Road, Nairobi, which the c…

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