IN THE REVENUE COURT
REVENUE COURT APPEAL NO: 2 OF 2002
IN RE THE GENERAL CONSUMPTION TAX ACT
BETWEEN GEORGE TRADING LIMITED APPELLANT
AND THE COMMISSIONER TAXPAYER
AUDIT AND ASSESSMENT DEPARTMENT
(GENERAL CONSUMPTION TAX) RESPONDENT
Mr. Herbert A. Hamilton for Appellant; Mrs. Yolande Lloyd-Small for Respondent;
Heard on May 28 and 30, July 10 and 23, and August 27,2003.
ANDERSON: J.
This is an application by way of a summons to extend the time for the filing of an appeal in

Negligence - Contributory negligence - Overtaking of vehicle - Turning into path of oncoming vehicle - Denial of allegation - Need to put forward reasons for denial - Failure to put own version of allegation which has been denied.

Claim for actual and/or reasonably expected pecuniary loss - Loss of expectation of life - Loss of years and funeral expenses under the Fatal Accident Act. 

Assault - Battery - False imprisonment - Malicious prosecution - Failure of defence to lead any evidence - Application during trial to strike out defence - Effect of failure of defence to leand any evidence during trial - What constitutes assault - Need to prove loss and/or damage in claim for damages for malicious prosecution - Claim for exemplary damages - Consideration of hearsay evidence during trial - Summary judgment - Prima facie case not be be equated with proven case.

 Application under property rights of spouses act - Partition act application – Applications for division of matrimonial property – Failure to deny allegation in claimant’s statement of case – Failure to provide reasons for putting claimant to proof of allegation – How to make application in relation to section 7 of prosa – Effect of failure to make application in relation to section 7 of PROSA - Applicability of presumption of equal division – Section 6 of PROSA – Division of personal property items – Section 14 of PROSA.

 Negligence - Vicarious liability - Need to allege personal liability - Res ipsa loquitur -Vehicle accident between car and parked truck - Impact from behind parked truck – Speeding vehicle – Failure of vehicle driver to exercise due care and attention – Need to prove negligence in a context – Causation

Application for committal for contempt of court – Service of court orders allegedly breached – Failure to comply with Rule 53.3 of the C.P.R. – Effect of failure to comply with Rule 53.3 of the C.P.R. – Need to prove intentional or willful disobedience of a court order – What constitutes intentional or willful disobedience of a court order.

Application for appointment of representative of deceased’s estate as defendant to claim – Section 12 of Administrator General’s Act – Rules 21.1, 21.2 and 21.7 of C.P.RR. – Interlocutory appeal – Leave to appeal.

 Negligence – Admission of negligence – No admission as to damage or loss – No admission of causation – Whether court should enter judgment on admission – Whether court should enter summary judgment even though same was not applied for.

Defendants’ application for summary judgment – Whether claim has a real prospect of success – Claimant not joining issue with the defendant on an important issue of fact – Summary judgment applications not to be mini-trials.