clr/1987/1987_3_490.pdf

(1987)1987 Apni 15 [SAW1DES J ] INTHE MATTER OFARTICLE 146 OFTHE CONSTITUTION EFTYCHIOSYIOUTANIS, Applicant, •v THEREPUBLIC OFCYPRUS, THROUGH THEEDUCATIONALSERVICECOMMISSION, Respondent (CaseNo 58/85) Educational Officers — Promotions— Due inquiry— Persona! andconfidential files of all candidates examined on previous occasions— Doubt whether applicant'swereexaminedfor thepurpose ofsubjudice decision—Ground for annulment The administrative act challenged by this recourse is the same as that challenged by recourse 495/85 (see Papaioannouν TheRepublic

(1987)3 C LR 474) Thefacts arethe same The Courtreiterated for thepurposes of thisrecourse thejudgment inthe above case inrespect ofthegrounds which were raised inbothrecourses and then examined two grounds, which were raised in this recourse, but not in Recourse 495/85 5 \Q These two grounds are (a)Thatthesub judice decision istheresult of lack of due inquiry in that it does not appear anywhere in the minutes of the respondentwho were thecandidatesconsidered for promotionand whether the applicantwas so considered, and (b) mat the recommendations submitted by the Head of theDepartment were notthoseof the Department It must be noted that inthe minutes of the respondent dated 2 1 85 it is stated that «The Educational Service Commission studies personal and confidential files of candidates for the above posts It is noted mat the 2 0 Educational Service Commission had recently dealt with the filling of other postsof HeadmasterA andHeadmasterofSchoolsofElementaryEducation (see minutes of 30 11 84 and 5 12 84), when it had the opportunity to examine indetail thefiles of all candidates» 490 15 3 C.L.R. 5 10 Yloutants v. Republic Held,annullingthesubjudice decision

(1)Itisapparentfromtheextractof the minutes cited above that the respondent examined the personal and confidential filesof allthecandidatesonprevious occasions. Thisis however a separate and distinct administrative act and has to be viewed as such It transpired from the wording of the said extract thatthe respondent did not examine the files of all candidates on the present occasion and since nolist appears of the candidates whose files were examined, it cannot be said, without any doubt, that the file of the applicant was considered for the purposesof thesubjudice decision Itfollowsthatthesubjudicedecision has t o be annulled for lack of due inquiry

(2)Itisclear from theminutesthattheviewsexpressed by theHead o(the Departmentwere nothisown. butthose of hisDepartment Subjudice decision annulled No orderas tocosts 15 Casesreferred ίο Papaioannouv The Republic{\9$7) 3C L R 474 Recourse. Recourse against thedecision of therespondent topromotethe interested parties tothe post of HeadmasterA inthe Elementary 20 Educationinpreference and instead of theapplicant. A.S. Angelides, for theapplicant. M. Florentzos, Senior Counsel of the Republic, for the respondent. Cur. adv.vult. 25 SAWIDES J. read the following judgment. The applicant challenges by this recourse the decision of the respondent dated 3.1.1985 whereby the interested parties, namely. 1) Klitos Leonidou, 2) Panayis M. Panayides, 3) loannis N. Stylianou, 4) Fryne Charalambous, 5) Andreas Poyiadzis and 6) Marios 30 Nicolaides, were promoted to the post of Headmaster A in the Elementary Educationinstead of andinpreference tohtm. Theadministrative actchallengedby thisrecourseisthesame as that challenged by recourse No. 497/85* inwhich judgment was delivered by meon3.4.1987.Thefacts arealsothesameandIwill 35 only make a brief reference tothem. The Minister of Education requested, by letter dated •See

(1987)3aLR. 474 491 Sawidea J. Yioutanls v. Republic

(1987)17.12.1984 the filling of 7 posts of Headmaster A In the Elementary Education (promotion posts) which were to become vacant on 31.12.

1. The applicant and the interested parties were holding at the time, the immediately lower post of Headmaster. Onthe2ndJanuary, 1985,therecommendations of 5 theDepartmentof ElementaryEducation weresubmitted through itsDirectortotherespondent,whichmetonthefollowing dayand took the sub judice decision, promoting seven candidates to the vacant posts, amongst whom the six interested parties, as from 1.1.
2. 10 The legal grounds raised are again similar to those raised in recourse No.495/85andare the following:
3. The respondent acted contrary to sections 26

(3)and 35

(2)of the Educational Service Law (Law No. 10/69), as amended by LawNo.53/

1. 15
2. The previousapproval oftheMinisterof Finance for the filling ofthevacantpostswasnot obtained. 3.Theprocedureforthefillingofthepostshad commenced before thepostsbecame vacant. 4.Thesubjudicedecisionistheresultoflackofdueinquiry 20 in that it does not appear anywhere in the minutes of the respondent who were the candidates considered for promotion and whether theapplicantwasso considered.
3. The recommendations submitted by the Head of the Department were not those of the Department, as provided 25 by section 35

(3), and were, in any event, incomplete and defective. Grounds 1,2 and3havebeen dealtwithbymeinmyjudgment in Case No. 495/85, Niovi Papaioannou v. Republic (in which judgment was delivered on 3.4.1987) (not yet reported)*.These 30 grounds are dismissed for the reason explained in my said judgment, which Iadopt forthepurposes of the present recourse and Ineed notrepeat them. Iwill now proceed to examine ground 4, that is, whether the applicantinthepresentrecoursewasconsideredforpromotionby 35 the respondents, in view of the fact that nothing appears in the •Reportedm

(1987)3 C.L.R. 474. 192 3 C.L.R. Yloutanls v. Republic Sawides J. minutes of therespondent or anywhere inthe records before me to that effect. Itisstated intheminutesof themeetingof therespondentdated 2.1.1985, that 5 10 15 20 25 30 35 «Η Επιτροπή Εκπαιδευτικής Υπηρεσίας μελετά προσωπικούς και εμπιστευτικούς φακέλλους υποψηφίων γιατιςπιο πάνω θέσεις. Σημειώνεται ότιη Επιτροπή Εκπαιδευτικής Υπηρεσίας είχε πρόσφατα επιληφθεί τηςπλήρωσης και άλλων θέσεων Διευθυντή Α' καιΔιευθυντή Σχολείων Δημοτικής Εκπαίδευσης (βλ. πρακτ. 30/11/84 και5/12/84), οπότε είχετην ευκαιρία να διεξέλθει διεξοδικά τους φακέλλους όλων των υποψηφίων.» («The Educational Service Commission studies personal and confidential files of candidates for the above posts. Itis noted thatthe EducationalService Commission had recently dealt with the filling of other posts of Headmaster A and HeadmasterofSchoolsof ElementaryEducation(seeminutes of 31.11.84 and 5.12.84), when it had the opportunity to examine indetail thefilesof all candidates.» Itisapparentfrom theextractof theminutescitedabove thatthe respondent examined thepersonal and confidential files of allthe candidates on previous occasions. Thisishowever aseparate and distinct administrative act and has to be viewed as such. It transpires from thewording of thesaidextractthattherespondent did notexamine thefiles of all candidates onthepresent occasion and since no list appears of the candidates whose files were examined, itcannotbe said, withoutany doubt,thatthefile ofthe applicant was considered for the purposes of the sub judice decision. It is stated, in the minutes of the respondent dated 3.1.1985, thatthe Commission studied the files of all candidates. Reference is made, however, in this respect, to the minutes of 2.1.1985 (cited earlier) which, as Isaid before, leave room for doubt whether the files of the applicant were considered for the promotionin question. Inthelightof theabove Ihave cometotheconclusionthatthere was lack of due inquiry in this case and, therefore, the sub judice decision has tobe annulled on this ground. Before concluding I wish to mention that Ifindno merit inthe 40 fifth ground raised by counsel for applicant. It is clear from the 493 S a w i d e s Λ. Yloutanls v. Republic

(1987)minutes that the recommendations conveyed by the Head of the Department were nothis own. but those of his Departmentwhich were made on the basis of his personal views, the views and recommendations of the relevant Inspectors of Education, the service reports and othermaterial concerning thecandidates. 5 In the result this recourse succeeds and thesub judice decision ishereby annulled with noorder for costs. Subjudice decision annulled.No order as to costs. 494 10 3 C.L.R. 1987February 17 [SAWIDES.J] INTHEMATTEROFARTICLE 146OFTHE CONSTITUTION CHRISTOPHOROS KYTHREOTIS,ADMINISTRATOR OFTHE ESTATEOFARIADNIZAKKA, Applicant, v. THEREPUBLICOFCYPRUSTHROUGH THECOMMISSIONER OFINCOMETAX, Respondent. ANDBYORDEROFTHECOURTDATED17.2.86, CHRISTOPHOROS KYTHREOTIS,ADMINISTRATOR OF THEESTATEOFARIADNIZAKKA, Applicant, v. THEREPUBLICOFCYPRUS,THROUGH THEDIRECTOROFINLANDREVENUE, Respondent. {Case No. 201/86)Compulsoryacquisition—Capitalgainstaxoncompensationdeducted andpaid togetherwithinteresttoDirectorofInlandRevenue byAcquiringAuthority— The Compulsory Acquisition of Property (Amendment) Law 148/85 Exempted with retrospective effect the compensation for property compulsorUy acquired fromanytax—Asa resulttheDirectorofInland Revenue hadtorefundtotheapplicantinaccordancewithsection23ofthe CapitalGains Tax Law, 1980theamounts collected asaforesaid— Nor entitledtorefundanyamountinexcessofwhatisprovided inthe ahresaid section. Recourseforannulment — Subsidiaryformalities, suchaswrongdescription of respondent—Do notdefeatthesubstance. The applicant istheadministrator ofthe estate ofthe deceased Ariadni Zakka, whowastheco-owner of certain immovable property atPaphos, whichwascompulsorityacquiredbytheRepublic. 495 Kythreoti» v. Republic

(1987)The Acquinng Authonty paid compensation after deducting a sum of £32,789 14, representing Capita) GainsTax (£26,105) and interest thereon {£6,684 14) The applicant challenged the said deduction by a Recourse to thisCourt While such Recourse was pending the Compulsory Acquisition of Property (Amendment) Law 148/85wasenacted ThisLawexempted compensation for compulsory acquisitions from all taxes with retrospective effect as from 27 5 83 5 As a result the respondent in the said Recourse revoked the sub judice decision and informed the applicant thatthe amount, deducted asaforesaid, 1 0 would be refunded inaccordance with section 23of Law52/80, that iswith interest at 9% per annum on the amount of the tax of £26,105 as from 20 1284tillthe date ofthe refund Asa result theapplicant filedthe present recourse,challengingthevalidity of the said decision for the refund Counsel for the applicant contended that J 5 the whole of the amount deducted as aforesaid ispart of the compensation payable for the acquisition and, therefore, it must be paid with interest thereon at9%asprovidedbytheCompulsoryAcquisitionofPropertyLaws Held, dismissingthe recourse

(1)The respondent Directoracted allalong in accordance with the Capital Gains Tax Law 52/80 As there was no 2 0 provision exempting property compulsonly acquired from the payment of capital gains tax, he was under the belief that the acquisition amounted to dispositionand,consequently, heimposedcapitalgainstaxontheamountof compensation plus interest as provided by section 22 of Law 22/85 The Acqumng Authonty deducted in accordance with the Compulsory 2 5 Acquisition Lawandinparticularsection 12

(3)theamountsofthesaidtaxand the interest thereon and paid them to the Director The nosinon change radically and with retrospective effect by Law 148/85, whereoy the compensation payable for property compulsonly acquired was exempted from anytax QQ

(2)Asa result of the enactment of Law 148/85 the amounts deducted as aforesaid had tobe refunded tothe applicant inaccordancewithsection23* of Law52/80 The respondent Director could only act under section 23,in virtueofwhich hewasnot entitled torefund anyamount inexcessofwhatis provided therein

(3)Any claim of the applicant for the balance of any amount of compensation alleged to be payable was not a matter for the respondent Director, but a matter concerningthe applicant andtheAcquiringAuthonty

(4)The respondent was desenbed in the recourse as «Commissioner of Income Tax», whereas the appropriate organ was the «Director of Inland 4 0 •Quotedatp 500post 496 35 3 C.L.R. Kythreotls v. Republic Revenue».TheCourt,however, looksintothesubstance and doesnotallow subsidiaryformalities, suchasthedescnptionoftherespondent, todefeat the substance.The titleofthe Recourse should beamended accordingly Recoursedismissed. Noorder astocosts. 5 Casesreferredto: Christodoulouv.TheRepublic, 1R.S.C.C 1; HadjiPapasymeouv.TheRepublic

(1984)3C.L.R. 1182; HyattInternationalv.TheRepublic

(1985)3C.L.R.337; 10 Demetriou v.TheDistrictOfficerofLimassol

(1986)3 C.L.R.2086. Recourse. Recourse for:(a)Adeclarationthattheactand/ordecision ofthe respondentrevokingthedecisionwherebythesumof£32,789.14 c. was deducted from the compensation payable to applicant in 15 respect of immovable property compulsorily acquired as representing capital gains tax and interest thereon and offering a refund ofsuch sumswithinterestattherate9% onthe amountof the tax, is null and void and of no effect whatsoever, (

1. b)A declaration that the amount due is compensation, and (
2. c)A 20 declaration that theapplicant isentitledto9% interest onthetotal of the amount oftaxand interest deducted as aforesaid. L. Kythreotis,forthe applicant. Y.Lazarou,forthe respondent. Cur,adv. vult. 25 SAWIDESJ. readthefollowing judgment.Theapplicantisthe administrator of the estate of the deceased Ariadni Zakka. The deceased was the co-owner of certain immovable property at Paphos which was compulsorily acquired by the Republic of Cyprus. 30 TheAcquiringAuthority offered totheapplicant compensation in respect of the property so acquired and paid same after deductingasumof£32,789.14c.asrepresentingcapitalgainstax and interest thereon imposed by the respondent on the gain realised by the disposal of the said property as a result of the 35 acquisition. The applicant objected against the imposition of capital gains taxon thecompensation andsohefiled recourse No.1041/85to 497 S a w i d e · J. Kythreotls v. Republic

(1987)the Supreme Court challenging such decision. Subsequently and while the recourse wasstillpending, the Compulsory Acquisition ofProperty(Amendment) Lawof 1985(Law 148/85)wasenacted exemptingfrom alltaxcompensation payablebythe Government on compulsory acquisitions, with retrospective effect asfrom the 27th May, 1983, the date of coming into operation of the Compulsory Acquisition of Property (Amendment) Law of 1983 (Law25/83). 5 On the 13th March, 1986, the respondent informed the applicant byletterthattheassessment,subject matterofRecourse 10 No. 1041/85 had been revoked and that the taxes and interest which were collected, would be refunded inaccordance with the provisionsofsection 23 of Law52/80.Thecontents ofsuch letter read as follows: «Irefer to your letterdated 1stMarch, 1986 inreply to my -15 letter No.69-0048638/6 dated 21.2.1986andwishto inform you as follows: (a)AsIhave informed the administrator of theestateof the deceasedAriadniZakka,thesubjudiceassessmentshavenow been revoked and no question arises for the issue of a 20 judgment of the Court on the imposition of capital gains tax fortheimmovable property acquired. (b)The amount of capital gainstaxof£26,105and interest of£6,684.14c.whichhasbeencollectedthroughtheDirector of Lands and Surveys on 20.9.1985 will be returned. In 25 addition, interest will be refunded at 9% on the amount of £26,105 as from 20.12.1984 till the date of the refund in accordance with the provisions of section 23 of the Capital GainsTaxLawof 1980.» Asa result, the applicant withdrew his Recourse No. 1041/85 30 and filed thepresent recourse whereby heprays for1.Adeclaration thatthe actand/or decision of the respondent contained in his letter dated 13.3.1986, attached hereto,, isnull and voidand of no effect whatsoever.

1. A declaration that the amount due to the administrator is 35 compensation payable under the provisionsof Law 25/
2. 3.Adeclaration thattheAdministrator isentitledto9% interest on£32,789.14 c.from 25.9.1985until payment. 498 3 C.L.R. Kythreotls v. Republic Sawides J . Thegroundsoflawrelieduponinsupport oftheapplication are the following: A. By virtue of the provisions of Law 148/85 compensation payable on compulsory acquisitions isnot subject toanytax. 5 B. Compensation by virtue of the provisions of Law 25/83 carries 9% interest from the date of the publication of the notice ofacquisition until payment. C. Law 52/80 in its entirety is not applicable to compulsory acquisitions. 10 In expounding on his legal grounds counsel for applicant submitted that section 23 of Law 52/80 is inapplicable in the present case and that compensation payable on compulsory acquisition is not subject to any tax. No question of refunding excess tax arises and that the amount which the respondent 15 deducted from thecompensation ascapitalgainstaxwhichhewas notentitledtodobyvirtue oftheprovisionsofLaw 148/85,ispart of the compensation which was payable to the applicant and in fact was not paid, and which the applicant isentitled to recover with interest thereon at 9%, as provided by Law 148/
3. He 20 concluded his address by submitting that the amount of £26,105 deducted as capital gains tax and the interest of £6,684.14 c. which had been deducted from the amount of compensation, mustbetreated asonesumandsuchsumbeingpayableaspartof the compensation of the property acquired should have been 25 refunded tothe applicantwith interest at9% asfrom thedatethat the notice for acquisition was published in accordance with the provisionsof Law 148/
4. Counsel for the respondent by his written address contended that the said tax was properly levied in accordance with the 30 provisions of the legislation then in force and the subsequent enactment of Law 148/85 could not make the levyingofsuchtax unlawful. Therefore, the provisions of section 10 of Law 52/80 were applicable at the material time and the tax was properly imposed on the date when compensation was payable. He 35 concluded bysubmitting that sincethetaxwhich wasreturned to the applicant was lawfully levied and collected under the provisions of the Capital Gains Tax Law, such tax could only be refunded inaccordancewiththeprovisionsofthelawunderwhich itwasleviedand inparticularundertheprovisionsofsection23of 40 the Law.Therefore, the payment of interest isconfined tothe tax 499 S a w i d e s J. Kythreotls v. Republic

(1987)paid in excess and no interest is allowable on refunds of interest. Hefinally submitted thattheapplicantcouldnotchallenge inthese proceedings the validity of the respondent's decision to levy the tax and interest under consideration, on the ground that such a challenge is outof time. ς Before embarking on theissuesbefore me,I find itnecessary to expound on the law material to the present recourse. Underthe provisions of section 4 of the Capital GainsTax Law, 1980 (Law No.52/80), atax isimposed andpaid,attherateof20% inrespect of any profit realised from thedisposition of immovable property. 10 Itisfurther provided undersection 22 thatsimple interestat9% is payable on any amountof tax due after thelapse of threemonths from the date of the disposition of such property. Section 23 provides as follows:

1. Εάν αποδειχθή κατά τρόπον ικανοποιούνται τον 15 Διευθυντήν ότι π ρ ό σ ω π ο ν τι κατέβαλε φόρον υπερβαίνοντα το ποσόν του φ ό ρ ο υτου ορθώςε π ' α υ τ ο ύ επιβλητέου, το π ρ ό σ ω π ο ν τούτο δικαιούται ό π ω ς τ ω α π ο δ ο θ ή το ο ύ τ ω καθ' υπερβολήν καταβληθέν π ο σ ό ν ομού μετά α π λ ο ύτόκουπ ρ ο ς εννέατοις εκατόνκατ'έτος 20 α π ό της π α ρ ό δ ο υ τριών μηνών α π ότης ημερομηνίαςτης πληρωμής τ ο υ καθ' υπέρβασιν πληρωθέντοςφ ό ρ ο υμέχρι της ημερομηνίαςτηςαποδόσεως. («
2. If it be proved, to the satisfaction of the Director,thata person has paid tax in excess of the amount with which he is 25 properly chargeable, that person shall be entitled to have the amountso paid inexcess refunded to him,together with simple interestatthe rateof ninepercentum perannum from theexpiry of three months from the date of payment of the tax paid in excess untilthe date of therefund.»). 30 The properties of the applicant in this case were compulsorily acquired by notices of acquisition published in 1981,1982,1983 and
3. Undertheprovisions of the Compulsory Acquisition of Property Law of 1962 (Law No. 15/62) as amended by Law 25/ 83, the amount of compensation was agreed upon between the 35 parties and on the basis of the compensation so agreed the Director of Inland Revenue by treating the acquisition as a disposition of immovable property,fallingwithin theprovisions of Law 52/80, assessed the amountof £26,105 as capital gains tax, plus interest at 9 per cent running from the expiration of three 40 500 3 C.L.R. Kythreotls v. Republic Sawides J. monthsfrom theacquisition andamountingto£6,684.14c which, in accordance with the provisions of the Acquisition of Property Lawand inparticularsection 12

(3)theAcquiringAuthorityhad to deduct and pay tothe Director of Inland Revenue before paying 5 any compensation tothe owner. Theposition changedradicallyin 1985bytheenactmentofthe Acquisition of Property (Amendment) Law 148/85 by virtue of which the compensation payable on property compulsorily acquiredisexempted from thepaymentofanytax.Such provision 10 w a s given retrospective effect asfrom the 27th May,

1. As a result of the enactment of the said law, the Director of Inland Revenue came to the conclusion that in view of the retrospectivity of the said law the capital gains tax and interest thereon collected byhim should be refunded to the applicant in 15 accordance with the provisions ofsection 23 ofthe Capital Gains TaxLaw,1980,withinterestontheamount ofthetaxat9percent asfrom the20th December, 1985,that is,three monthsaftersuch tax had been collected, and the compensation paid to the applicant. 20 Fromthe materialbefore meitisclearthatallalongtheDirector of Inland Revenue acted inaccordance withthe provisionsof the Capital GainsTaxLaw, 1980and exercised the powersvested in himundersuchlaw.Atthetimeoftheimposition ofthetaxandits collectiontheDirectorofInlandRevenuewasunderthebelief that 25 as there was no provision in the law exempting property compulsorily acquired from the payment of capital gainstax, the acquisition of the property amounted to a disposition and, therefore, a capital gainstaxhad tobe imposed ontheamountof compensation payable, plussimple interest at9per cent on such 3Q/ amount, calculated three months after the disposition of such property till the collection of the tax. Such tax and the interest thereonwerecollectedthroughtheDirectorofLandsandSurveys on the 20th September, 1985.Atsome later date and in fact on 8.11.1985 Law 148/85 was enacted, which, as already 35 mentioned, was given retrospective effect as from the 27th May,
2. Law 148/85, expressly exempted properties compulsorily acquiredfrom capitalgainstax.Asaresultofsuchlaw,theDirector was bound to refund the tax collected by him in respect of the acquired property, and, exercising his power under section 23, 40 informed the applicant by letter dated the 13th March 1986 that the taxso collected would be refunded with interest at9per cent as from the 20th December, 1985(three months after the date it 501 Sawides J. Kythreotls v. Republic

(1987)was paid in accordance with section 23) as well as anyinterest whichwaspaidonsuchamount. Bearinginmindthelegalpositionasabove,theDirectorofInland Revenuecouldonlyactinthecircumstances undertheprovision ofsection23ofLaw52/80,andbyvirtueofsuchprovisionhewas 5 not entitled to refund any other amount in excess of what is provided therein. I therefore find that the decision of the respondent wascorrectand inaccordance withtherelevantlaw. Anyclaimoftheapplicantforthebalanceofanyamountalleged by him to be compensation under the Acquisition of Property 10 Law, was not a matter for the Director of Inland Revenue to consider but it was a matter concerning the applicant and the AcquiringAuthorityasthepaymentofcompensationinrespectof property compulsorily acquired is the responsibility of the AcquiringAuthorityandnotofanyorganorperson. 15 Havingfound asabove,Ihavecometotheconclusionthatthis recourseshouldfail. Beforeconcluding,Iwish,however,tomakeanobservation.In the title of this recourse the respondent is described as «The RepublicofCyprusthroughtheCommissionerofIncomeTax.»In 20 fact, undertheprovisionsoftherelevantLawandfrom theletter embodyingthesubjudicedecision,theappropriateorganwhich was empowered to act in the case and which in fact has acted accordingly, was the Director of Inland Revenue and not the Commissioner of Income Tax. This, however, is not a matter 25 whichmayrenderarecourseinvalid,sincethecourtlooksintothe substanceofthecaseandtheactthatischallengedanddoesnot allow subsidiary formalities, such as the description of the respondent, todefeat thesubstance(see ChristodoulouandThe Republic,1R.S.CC.1;Hadjipapasymeouv.TheRepublic

(1984)30 3 C.L.R. 1181;HyattInternationa! v.Republic

(1985)3C.L.R. 337 and Demetriou v.TheDistrictOfficerofLimassol{Case No. 401/84,inwhichjudgmentwasdeliveredonthe22ndDecember, 1986,stillunreported*). Therefore, Ihavecometotheconclusionthatthetitleofthis 35 recourse may be amended to read «The Republic of Cyprus throughtheDirectorofInlandRevenue»insteadof«TheRepublic of Cyprus through the Commissioner of Income Tax»so as to *Reportedin

(1986)3C.L.R. 2086. 502 3 C.L.R. Kythreotls v. Republic S a w i d e s J. bringitinconformity withthetruefacts ofthe case,andIdirect accordingly. Intheresulttherecoursefailsandisherebydismissed.Therewill benoorderforcosts. 5 Recoursedismissed. Noorderastocosts. 503