Abed Mohamed v. Nassor Suleman. Misc. Civ. App. 10-D-68; 4/9/69; Duff J.

 Abed Mohamed v. Nassor Suleman. Misc. Civ. App. 10-D-68; 4/9/69; Duff J.

An application for extension of time within which to appeal against an assessment of income tax was dismissed. It was alleged that the applicants were misinformed by their advocate as to the period within which an appeal could be lodged. The applicants then applied for leave to appeal to the Court of Appeal for East African against this decision, urging the advocate’s error as a sufficient reason why the time should be extended.

            Held: (1) “In the case of the Commissioner of Transport v. Attorney – General of Uganda and another (1959) E.A. 329 it was held that an error of an advocate was not a sufficient reason to justify an extension of time being granted for lodging an appeal against a decision of the High Court. Mosdell J. in Northern Province Labour Utilization Board v. Commissioner of Income Tax (1960) E.A. 1015 declined to extend the time for giving notice of an intention to appeal against the decision of the Moshi Local Committee, the appellant having applied under section 111 (3) of the East Africa income Tax (Management) Act, 1958; the appellant’s advocates had given notice of an intention to appeal to the Registrar of the High Court when in fact it was the Commissioner of Income Tax who should have been notified. The learned judge held that the error could not be termed a reasonable cause or sufficient reason, he basing his decision on the Court of Appeal case earlier cited.” (2) “I am not persuaded that I would be justified in granting the application, the authorities available clearly indicating that this is not a proper case to extend the time as requested.” (3) Application dismissed.