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…Naturally, the income of the company being taxable, it would be entitled to deduct as part of the expenditure wholly and exclusively incurred by it, under section 15(1) of the Income Tax Act, cap 470, the interest charged…

…15(1).…

…Section 15 of the Civil Procedure Act limits the court’s territorial jurisdiction in regard to where civil suits can be filed by plaintiffs against defendants.…

…Although therefore there may have been no statutory obligation for the applicant to be heard save as is provided for by section 15(1) (d) of the Act, the scheme of the said Act does not preclude the application of the rules…