Cable & Wireless Jamaica Ltd v The Commissioner Taxpayer Audit and Assessment

IN THE SUPREME COURT OF JUDICATURE OF JAMAICA

IN COMMON LAW

SUIT NO. C.L. 112 OF 2002

IN THE MATTER of the Computation of a claim

for capital allowances in respect of machinery and

plant pursuant to the Income Tax Act

AND

IN THE MATTER of Part I11 of the First Schedule

to the Income Tax Act

BETWEEN CABLE & WIRELESS JAMAICA LIMITED PLAINTIFF

AND THE COMMISSIONER DEFENDANT

TAXPAYER AUDIT AND ASSESSMENT

Hillary Phillips Q.C and Kevin Williams instructed by Grant, Stewart, Phillips & Co. for the

Plaintiff

Miss Donna Dodd, Miss Thalia Francis and Mrs. Yolande Lloyd-Small for the Defendant C Present at the hearings were Mr. Rakesh Goswami, Senior Vice President of Finance for Cable &

Wireless and Mrs. Betty-Ann Jones-Kerr and Mr. Norman Rainford representing Cable &

Wireless Jamaica Limited

Heard on July 30, August 2,2002 and February 18,2004.

ANDERSON: J

This is an action commenced by way of Originating Summons seeking certain determinations of

certain questions pursuant to Section 53 1A of Judicature Civil Procedure Code Act. That section

provides as follows: