Comptroller of Inland Revenue v Boon

• Jurisdiction: Saint Kitts and Nevis
• Judge: Lewis, C.J.
• Judgment Date: 27 April 1971
• Neutral Citation: KN 1972 CA 1
• Docket Number: No. 1 of 1972
• Court: Court of Appeal (Saint Kitts and Nevis)
• Date: 27 April 1971

Court of Appeal

Lewis, C.J., Lewis, J.A., Bernard, J.A.

No. 1 of 1972

Comptroller of Inland Revenue

and

Boon.

F.E. Kelsick for respondent.

Lee L. Moore, Attorney General and H.M. quires for appellant.

Practice and procedure - Appeals — Jurisdiction.

Facts: Whether the Court of Appeal had jurisdiction to hear an appeal from a judge in chambers or the High Court.

Held: That under the 1939 Supreme Court Act appeals from judgments in chambers lie to the Court of Appeal of the Windward and Leeward Islands. That this was constituted under the 1959 Imperial order in council. That the Order — in — Council was revoked by the West Indies Associated States Supreme Court Order in Council 1967. That the 1967 Order in Council makes provision for appeals from the judge in chambers to go to the High Court. That being so the court had no jurisdiction to hear the appeal. Appeal struck out.

Lewis, C.J.

1 The appellant in this case has appealed against an order of Glasgow, J. in Chambers dated the 12th February 1972. On the Court inquiring under what authority the appellant comes before this Court, the Court was referred to section 29A of the Supreme Court Act 1939 as replaced by section 2 of Ordinance No. 15 of 1963. In the 1961 Revision the Supreme Court Act,...