Re George (Anne)

• Jurisdiction: St Lucia
• Judge: Bishop, J.
• Judgment Date: 20 January 1968
• Neutral Citation: LC 1968 HC 2
• Court: High Court (Saint Lucia)
• Date: 20 January 1968

Supreme Court

Bishop, J.

Re: George (Anne)

Death duty - Applicant sought a declaration that the amount of duty in dispute as adduced in evidence at the hearing of the said appeal is more than the sum of $120.00 — Section 23(3) of the Succession Duty Ordinance considered — Court held that the section requests that an appeal shall be allowed when the amount of duty in dispute is more than $120.00 greater than the amount of duty determined by the judge — Court held that the excess was only $10.00 — Application dismissed.

Bishop, J.

1 The application reads inter alia:

“The Applicant hereby makes application to the Honourable Mr. Justice Eric H. A. Bishop, for his certification that the amount of duty in dispute as adduced in evidence at the hearing of the said Appeal is more than the sum of $120.00”.

2 Paragraph 3 of the application refers to the effect of the testimony of a witness on behalf of the appellant – as decided by the applicant.

3 This application is unsupported by any affidavit whatsoever and this is conceded by Counsel for the applicant and also it is my view that paragraph 3 of the application as it stands serves no useful purpose in this matter.

4 In any event I am satisfied that this application as it stands ought to be refused if for no other reason but that the Ordinance does not require the issue of a judge's certificate “that the amount of duty in dispute is more that the sum of one hundred and twenty dollars” whether such amount of duty is adduced in evidence at the hearing of the Appeal or otherwise.

5 I think it is appropriate to quote the relevant part of the section of the Succession Duty Ordinance.

6 Section 23, subsection (3) (a) reads thus:

“An appeal shall be allowed from any decision of the Judge in any case where the amount of duty in dispute is more than one hundred and twenty dollars in excess of the amount determined by him; but no such appeal shall be allowed unless the judge certifies that the amount of duty is more than the said sum”.

7 It is clear to me that this section does not require the judge to certify that the amount of duty in dispute is more than one hundred and twenty dollars. What the section does indicate is that an appeal shall be allowed when the amount of duty in dispute is more than one hundred and twenty dollars greater than the amount of duty determined by the judge; further that this appeal shall not be allowed unless the judge...