IMPORTANT LAND TAX CASE

New Zealand Times, Volume XXXVII, Issue 8341, 30 January 1913, Page 4

IMPORTANT LAND TAX CASE

LONDON, December 22.

In an important land tax case cne Court of Appeal delivered judgement in favour of tho Commissioners of Inland Revenue. Mr Justice Ho nidge had held that, although Parliament, by the Finance Act of 1911, had expressly declared that the Commissioners had a right to appeal to the High Court from adverse decisions of referees under the Act, yet because tho Rules Committee had not made now rules to regulate such appeal, and because the existing rules did not apply, the “avenue’ J of appeal to the High Court was not open to the Commissioners. On that ground Mr Justice Horridge had dismissed the appeal of the C'inimissioners from the referee, and the Commissioners therefor© appealed against chat decision. Allowing the appeal, the Master of the Rolls said it was not necessary that the Rules Committee should lay down all tho conditions that applied to every case, and where no express provision had been ade for a particular case, it was competent to the Judge to give such instructions as justice and common sense alike called for. The petition must be remitted to the Judge to try upon its merits. Lord Justice Hamilton said the objection was without substance'. It appeared to have no object, except that of endeavouring to score 1 off a Government Department, and a corut of law was hardly the proper place for that. Lord Justice Farwell also concurred. The decision of the referee which the Commissioners of Inland Revenue questioned related to an assessment on Mr James Joicey in respect ot mineral rights in tho manor of Lanchester, Durham, which had been demised bv Mr Joicey to the South Moor Co., Ltd.