ROGAN-KAMPER V. GROSVENOR

RULING

April 27, 1978, Law JA delivered the following Ruling.

This reference from a decision of the Registrar as a taxing master involves points of considerable complexity which do not appear to be directly covered by authority.

I have before me Mr Fraser, representing Lord Robert Grosvenor the unsuccessful respondent in Civil Appeal No 33 of 1976, (A W Rogan Kamper v. Lord Robert Grosvenor) , and I will refer to him as “the landlord”; Mr Pabary who represents the successful appellant Rogan Kamper, to whom I will refer as “the tenant”, and Mr Ole Keiwua who represents the Chief Collector of Income Tax, to whom I will refer as “the Collector”.

The tenant had deposited in the Registry of the former Court of Appeal a sum of shs 22,000/- as security for the costs of the appeal. This sum consisted of the normal security of shs 2,000/- required by rule 104(1) of the Rules of this Court, and of shs 20,000/- being further security ordered by this Court to be given under rule 104(3), as the tenant…