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GRAND FOLKS ENGLISH SCHOOL versus EXCISE AND TAXATION OFFICER


Section 2 (b) of the Workers' Children's Education Ordinance 1972 and the 3 Industrial Relations Ordinance (XXIII of 1969), Section 2 (xiv) Establishment Definition of the educational institution under which the doctrine is considered under the ordinance, 1972 Notice of Excise and Taxation Issued to the school in connection with the filing of returns under section 3 of the 1972 School Workers Children's Education Ordinance, an educational society run by the educational institution of section 2 (b) of the Ordinance XI. Did not come under the definition of establishment. The 1972 notice was issued to the school, therefore, it was without absolute authority and without legal authority

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