(1987)1987 December 22 [KOURRIS. J) IN THE MATTER OF ARTICLE 155.4 OFTHE CONSTITUTION ANDS.9OFTHE COURTS OFJUSTICE (MISCELLANEOUS PROVISIONS)LAW, 1964, AND INTHE MATTEROF ANAPPLICATIONBYANDREAS EFSTRATIOU OF NICOSIA, FOR ANORDER OF CERTIORARIAND PROHIBITION (Civil Application No. 193/87). Prerogative Orders — Certiorari and Prohibition — Leave to apply for — Application for such leave —The question is whether applicant made outa prima facie case— The Tax Collection Law. 1962 — Summons issuedto applicant toappear before aDistnct Court tobe examined as to his means regarding payment of tax due— Order thatapplicant should pay thesum of the tax with interest issued without giving opportunity to the applicant to be heard — Applicant hasapnma facie arguable case. 5 The factsof this case appear sufficiently in the judgment of the Court Leave granted. 10 Casesreferredto: A. C.ν Chnstou, 1962 CLR129, Ex Parte Papadopoullos
(1968)1C.L.R.66. InRePanaretou
(1972)1 C L.R 165; In ReKakos
(1985)1 C.L.R. 250 Application. 15 Application for leave toapply foranorder of certiorari for the purpose ofbringingup and quashingthe decisionofaJudgeofthe District Court of Nicosia in Case No.2105/87 whereby the applicant was ordered topay thesum of £1002.- with interest thereon at 9% astax under the CapitalGains Tax Law, 1980 (Law 20 No. 58of 1980). L. Georghiadou (Mrs.),fortheapplicant. 494 1 C.L.R. In re Efstratiou KOURRISJ gave the following decision This isan application for leave to apply for an Order of Certioran for the purpose of quashing the Decision of a Judge of the DistrictCourt of Nicosia, in case No 2105/87 5 Theapplicantalso prays for anOrderof Prohibition prohibiting the Commissioner of Income Tax from proceeding with the execution of the Decision of the Distnct Court The facts of the case as they appear from theaffidavits sworn in support of theapplication are as follows - 10 The applicant was summoned under the Tax Collection Law, 1962, (Law 31/62) to appear before the Distnct Court of Nicosia tobe examined as tohis financial means regarding thepaymentof £1,315 40 imposed on him as tax under the Capital Gains Tax Law (Law 58/80), in respect of the sale of a house by him at ,r Larnaca Oneof theJudges of theDistrictCourtof Nicosiaindealing with the case on30 11 88 proceeded and ordered theapplicant topay the sum of £1,002 with interest at 9 per cent, without givingthe opportunity tothe applicant tobe heard 20 The question which falls for determinationby me atthisstage is whether there isa pnma facie arguable case made out sufficiently tojustify the granting of leave to the applicant tomove thisCourt in due course toissueanOrderof Certiorari Itisnotnecessary for me to go into the matter thoroughly, but it is sufficient if on the 25 basisof theapplicant'sstatement,andtheaffidavits insupport,the Court is satisfied thatsuch leave should be granted (See A G ν Panayiotis Chnstou, 1962 C L R 129 at pp 133 and 134, Ex Parte Costas Papadopoullos,
(1968)1 C L R 66, in Re Nina Panaretou,
(1972)1C LR 165,inreKa/eos
(1985)1CLR 250 30 Atthisstage, itwould appearthattheapplicanthasapnma facie arguable case that there has been a violation of the Rules of Natural Justice, and in the circumstances, 1grant leave to the applicant to file an application for an Order of Certiorari within one month from today, and Ialso issue an Order of Prohibition 35 prohibiting the Commissioner of IncomeTax toproceed with the execution of theOrderof theDistrictCourtuntilthedecision ofthe application for an order of Certioran Application granted 495