Caffoor and Ors v Commissioner of Income Tax, Colombo

[1961] A.C. 584

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Between: Mohamed Falil Abdul Caffoor and Ors, trustess of Abdul Gaffoor Trust - Appellants
And: Commissioner of Income Tax, Colombo - Respondent

Court:

Judges: Lord Morton of Henryton
Lord Radcliffe
Lord Morris of Borth-y-Gest
L M D de Silva

Subject References:
CHARITY
Class, gift for limited
Education
Limited primarily to members of donor's family
Whether of public character solely for charitable purposes
Family trust
ESTOPPEL
PER REM JUDICATAM
REVENUE
INCOME TAX
Decision granting exemption
Revenue not estopped from challenging exemption in subsequent years
Not 'eadem quaestio'
CEYLON
REVENUE
INCOME TAX
EXEMPTION
TRUST
Whether public charitable or family trust
Decision granting exemption
Revenue not estopped from challenging exemption in subsequent years

Legislative References:
Ceylon Income Tax Ordinance (No. 2 of 1932, as amended) - s. 7 (1) (c)

Case References:
Broken Hill Proprietary Co. Ltd. v. Broken Hill Municipal Council, applied - [1926] A.C. 94, P.C.
Inland Revenue Commissioners v. Sneath, considered - [1932] 2 K.B. 362; 48 T.L.R. 241, C.A.
Society of Medical Officers of Health v. Hope, considered - [1960] A.C. 551; [1960] 2 W.L.R. 404; [1960] 1 All E.R. 317, H.L.
Hoystead v. Commissioner of Taxation, not followed - [1926] A.C. 155; 42 T.L.R. 207, P.C.
In re Compton, Powell v. Compton, considered - [1945] Ch. 123; 61 T.L.R. 167; [1945] 1 All E.R. 198, C.A.
Oppenheim v. Tobacco Securities Trust Co. Ltd, considered - [1951] A.C. 297; [1951] 1 T.L.R. 118; [1951] 1 All E.R. 31, H.L.
In re Koettgen's Will Trusts, considered - [1954] Ch. 252; [1954] 2 W.L.R. 166; [1954] 1 All E.R. 581

Judgment date: 19 April 1961

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ORDER

Appeal dismissed.

The appellants must pay the respondent's costs of the appeal.