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Judicial Committee of the Privy Council

before a court, although inform it reports to the King advising that an appeal should be allowed or disallowed: consequently dissenting opinions are not disclosed. The principal matters which come before the Judicial Committee are:-(1) Appeals from

Accounting profits and assessable profit

concepts, 'accounting profits' and 'assessable profit', are distinct. In arriving at the assessable profits the Income-tax Officer may disallow many expenses actually incurred by the assessee; and in computing his income, he may include many items on

Cross-examination

cross-examination. It is provided by (English) R. S. C., 1883, Ord. XXXVI., r. 38, that the judge may disallow vexa-tions and irrelevant questions, and by s. 25 of the C.L.P. Act, 1854, that if a witness deny

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Consuetudo semel reprobata non potest amplius induci

Consuetudo semel reprobata non potest amplius induci [Lat.], Custom once disallowed cannot be again alleged.

Apices juris non sunt jura

excellent and a profitable law, concurring with the wisedome and judgment of ancient and latter times, that have disallowed curious and nice exceptions tending to the overthrow or delay of justice':Co. Litt. 304 b, See Broom's Legal

Improbate

To disapprove of to disallow

wrongful pregnancy

action for wrongful pregnancy] called also wrongful conception NOTE: A majority of courts faced with the issue have disallowed damages for child-rearing expenses in wrongful pregnancy cases. It is more common to recover for medical expenses, pain

Taxing masters

Taxing masters, officers of the Supreme Court, who examine and allow or disallow items in bills of costs. As to their powers and duties, see R.S.C. Ord. LXV., r. 27, Regs.

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