The Commissioner of Income Tax (Jamaica) v Chatani. 1983 BTC 285
Judicial Committee of the Privy Council.
Judgment delivered 14 April 1983.
Income tax – Jamaica – Certificate that no tax owed required before taxpayer could leave country – Whether taxpayer personally liable for company’s tax – Whether he ‘owed’ tax assessed on company – Income Tax Act 1954 (Jamaica), sec. 52(2).
This was an appeal from a judgment of the Court of Appeal of Jamaica concerning the proper construction of certain provisions of the Jamaican Income Tax Act 1954.