ASSESSMENT APPEAL

Sun (Auckland), Volume III, Issue 651, 1 May 1929, Page 11

ASSESSMENT APPEAL

JUDGMENT FOR SUGAR COMPANY ASSESSORS CRITICISED 4, 1 t is obvious that the Assessment Court has disregarded the evidence and that the assessors evidently require plain directions before they are able to appreciate their duty,” said Mr. Justice Blair, in delivering reserved judgment at the Supreme Court to-day in an appeal by the Colonial Sugar Company against the valuation by the Valuer-General of land leased by the company at Chelsea. It was alleged that the assessors had disregarded a ruling on the case given by Mr. Justice Beed in 1924. “It is not usual, and, in fact, it is highly inconvenient, for this Court to fix a sum, this being peculiarly the province of the Assessment Court,” said his Honour. “It will simplify the matter if I make an order remitting the case to the Assessment Court for re-assessment on the evidence already given, with a direction from this Court to re-assess at such sum as they think fit not exceeding the maximum valuation given by any valuer called on behalf of the appellant company. This I do. The appellant will be allowed costs of the appeal, £lO 10s, and the fees of court.”