ASUNKE v. JAJA AND ANOTHER [1968] GLR 993-1001

Revenue—Income tax—Tax clearance certificate—Insurance payments—Whether tax clearance certificate necessary before insurance company making payment due to third party under statute—Motor Vehicles (Third Party Insurance) Act, 1958 (No. 42 of 1958), s.10—Income Tax Decree, 1966 (N.L.C.D. 78), para. 81A (3)—Income Tax (Amendment) Decree, 1968 (N.L.C.D. 265), para. 4(1) (a).

Deeds and documents—Non est factum—Discharge form—Signing of certificate of discharge by plaintiff alleging payment of judgment debt by defendant—Payment not made—Certificate not reflecting agreement between parties—Whether plaintiff debarred from executing judgment.