Hanover Agencies Ltd v Income Tax Commissioner

JurisdictionJamaica
Date1964
CourtCourt of Appeal (Jamaica)
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5 cases
  • R Ats. Thorpe v Molyneaux
    • Jamaica
    • Court of Appeal (Jamaica)
    • 31 Enero 1979
    ...has a choice and he invited us to over-rule or refuse to follow Elliott's case. He relied on the decision of this Court in Hanover Agencies v. Income Tax Commissioner (1964) 7 W.I.R. 300; 9 J.L.R. 29 as establishing that the new post-independence Court of Appeal is not bound by decisions of......
  • Clarke v Carey
    • Jamaica
    • Court of Appeal (Jamaica)
    • 29 Diciembre 1971
    ...[1900] 1 Q.B. 284; 68 L.J.Q.B. 1044; 81 L.T. 551; 48 W.R. 50; 44 Sol. Jo. 24 (23) Hanover Agencies, Ltd. v. Income Tax Commissioners (1964), 7 W.I.R. 300. (24) Hendriks v. Income Tax Assessment Committee (1941), 4 J.L.R. 60. (25) Rookes v. Barnard, [1964] A.C. 1129; [1964] 1 All E.R. 367; [......
  • Burke v The Commissioner of Income Tax
    • Jamaica
    • Court of Appeal (Jamaica)
    • 31 Julio 1980
    ...the matter were not remitted for the hearing to be continued before Marsh J. 8 I start with the decision of this court in Hanover Agencies v. Income Tax Commissioner (1964) 7 W.I.R. 300 at p. 304 where Waddington J.A. a very sound judge, said this:– “The decision on this aspect of the Hendr......
  • Burke v The Commissioner of Income Tax
    • Jamaica
    • Revenue Court (Jamaica)
    • 1 Enero 1976
    ...is still to be regarded as good law today, having regard to the decision in the later case of C.I.T. v. Hanover Agencies Ltd. (1964) 7 W.I.R. 300. 6 The head note for the Hendriks case at 4 J.L.R. 60 reads as follows: “Section 9(3) of the Income Tax Law, Cap. 201, as amended by Section 5(c)......
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