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TORT – Vicarious Liability – Whether an employer is liable for the wrongful acts of his employee authorised by him

“The law, however, is that “although the particular act which gives the cause of action may not be authorised, still if the act is done in the course of employment which is authorised, then the master is liable for the act of his servant.” Per Stephen, J. in Brown v. Citizens’ Life Assurance Co. (1902)…

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TORT – Negligence – Whether a defendant must prove that the skid which resulted in an accident happened without his default to succeed in an action for negligence against him

“In our judgment the learned trial judge was right here to consider that the doctrine of res ipsa loquitur was brought into play as a lorry properly driven does not prima facie zig-zag and then collide with a pillar of a bridge and then turn over on the left side at the end of the…

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TAXATION – Assessment of Tax – Whether a new source of income amounts to assessable income for a particular year

“The tax-payer also submitted that his chargeable income for 1961/62 did not include a sum of 500 received as director’s fees during the year 1960/61, on the ground that it was income from an employment and that since under Section 20 (5) of the Income Tax Management Act the income of the year of assessment…

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