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Vision 

A world-class judiciary utilizing innovation and technology for efficient service delivery.

Mission

To provide sound, timely judgements and efficient court services in an environment where all stakeholders are valued.

National Commercial Bank Jamaica Limited; NCB Insurance Company Limited and Data-Cap Processing Ltd. v Commissioner General Tax Administration of Jamaica

General Consumption Tax– GCT paid within prescribed time - Returns filed a day late – Penalty imposed – Whether liability appropriate – Meaning of ‘Due and Payable’ – Appropriate procedure when returns filed late – Sections 33, 54(2) General Consumption Tax Act.

Johnson, Merlene v Campbell, Ainsworth

Civil Procedure - Application to set aside default judgment - Application for Extension of Time within which to file defence - Tests to be applied-Application of rule 13.2 - Application of rule 13.3 - Allegation of defect in service - Whether setting aside is as of right or discretion should be exercised - Whether reasonable prospect of successfully defending the claim - Rule 1.1 the overriding objective.

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