“I agree with the Judgement that has just been out by my brother Bairamian, FJ., and only wish to comment on the pleadings in the Court of Trial. I have always been and I still am an adherent of the principle that if pleadings are to be of any value at all as long as they remain unamended, parties must throughout their case be held bound by them. In the present case on appeal it is clear that the plaintiffs /appellants case a great extent bound up with a written agreement entered into between the parties and marked exhibit ‘A’ in these proceedings for their Manager is recorded as saying in examination-in-chief.”
PLEADINGS – Bindingness of Pleadings on Parties
TAX LAW – Assessment of Income Tax – Whether the taxpayer is required to pay tax when it is established that he operated at a lossPRACTICE AND PROCEDURE – Death of a Party to Proceedings – Duty of Counsel to inform the court – Whether the court can set aside its judgment on discovery of the party’s death