Page 107 - مجلة المحكمة العليا السنة الأولى العدد الأول

No. 1
Principle of Law
Article 6 of Press Law 11/1959, under which the
application at issue was submitted, does not require
any approval by the printing press proprietor in
respect of printing the newspaper, In like manner,
the Press Law referred to does not require any
particular type of printing press for the purpose of
printing a newspaper. And as a stencil machine is
no other than an instrument designed for printing
words it does, therefore, enter within the definition
laid down under Article 2 of the Press Law.
ADMINISTRATIVE ACTION No. 4 - IV
Decided on 29 February 1964
Subject matter:
1. Taxes - Exemption from
duplicate taxation.
2. Supreme Court power to deal
with the merits of an adminis-
trative action.
Principles of Law
l. Exemption from duplicate taxation can take
place only by mutual agreement between the states
concerned.
2. On hearing an administrative action, the
Supreme Court comptence should not be limited to
quashing the administrative instrument at issue but
should extend to the merits of the issue.
ADMINISTRATIVE ACTION No. 14 - VI
Decided on 14 March 1964
Subject matter:
An administrative decision, if final,
is challengeable on a motion for
vacation.
Principle of Law
An order or decision may be challenged with a
view to vacation thereof where it is a final adminis-
trative order or decision which is likely to affect the
petitioner's legal position and create an interest for
him in its vacation.
In any action for vacation the term of execution
of an administrative order is the term of its finality.
2 Vol. I
ADMINISTRATIVE ACTION No. 8 - VIII
Decided on 21 March 1964
Subject matter:
Taxes adjustments.
Principle of Law
Under Articles 40, 41 and 48 of Provincial
Decree No. 501/1923, the Revenue Department is
entitled to introduce fresh adjustments upon the in-
come of the year preceding the assessment year pro-
vided that this adjustment shall be communicated to
the tax-payer during December of the year in regard
of which the assessment is made. And the tax-payer
is entitled to apply for review of the perpetual
assessment - calculated upon the basic year income
- provided that his application shall be submitted
within July of the basic year (i.e. the year whose
income is considered to be basic). So that where
the tax-payer waives this right he shall be subject to
the basic year assessment.
ADMINISTRATIVE ACTION No. 7 • X
Decided on 1 April 1964
Subject matter:
Absence from duty and resignation.
Excuse Communication of
acceptance or rejection thereof to
the official concerned:
Principle of Law
An official is considered, under the Law, as having
resigned office where he absents himself from duty
for fourteen consecutive days in any of the three
following instances:
l. Without leave
2. Without a written permission from his
superior, or
3. Without acceptable excuse.
He shall also be liable, at the discretion ot the
administration, to disciplinary trial and forfeiture of
his compensation or gratuity: Moreover, the wisdom
underlying the reference to acceptable excuse sterns
from the desire to ensure justice by constraining the
administration to show cause for accepting or re-
jecting the excuse and, consequently, communicate
its assessment oi the excuse to the official concerned.