Grainger v Singer
| Jurisdiction | England & Wales |
| Judgment Date | 30 May 1927 |
| Date | 30 May 1927 |
| Court | King's Bench Division |
Revenue - Case stated - Requisition of Case by Surveyor of Taxes - Case sent by Commissioners to vacated Office of Surveyor - “Receiving the same” -
Sect. 149, sub-s. 1 (d), of the Income Tax Act, 1918, directs that a person requiring a case to be stated by commissioners of income tax must transmit it to the High Court “within seven days after receiving the same.” After stating a case the commissioners sent it to the office of the person requiring it, the surveyor of taxes, at the office occupied by the latter at the time the appeal was before them, the address of which was on all the official documents in the appeal. In fact the surveyor had left the office in the interval and gone to another one:—
Held, that the case had been “received” by the surveyor within the meaning of the Act.
CASE stated by Commissioners for the General Purposes of the Income Tax for Kensington in the county of Middlesex.
At a meeting of the commissioners on December 14, 1922, Miss W. Singer (called herein “the respondent”) appealed against an assessment under Sch. D to the Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), made upon her of 619l. 10s. for the year 1919–1920 in respect of income from foreign possessions. The commissioners discharged the assessment. The inspector of taxes (Mr. J. F. Grainger, called herein “the appellant”) expressed his dissatisfaction with this determination and, in accordance with the provisions of s. 149 of the Income Tax Act, 1918, required the commissioners to state this case. On the case coming on for argument before Rowlatt J. the respondent took the preliminary objection that the appeal was out of time, under the following circumstances.
By s. 149, sub-s. 1 (d), of the Income Tax Act, 1918: “The case shall set forth the facts and the determination of the commissioners, and the party requiring it shall transmit the case, when stated and signed, to the High Court, within seven days after receiving the same.” The hearing of the appeal was on December 14, 1922. Three years and eight months later the case was stated and sent by the commissioners addressed to the appellant to the office to which the business had been attached at the time of the appeal, when it was occupied by the appellant, and it was delivered there on August 24, 1926, his successor as surveyor of taxes, Mr. Whitaker, being in occupation. In the interval, in October, 1923, the appellant had left this office, and had gone to another office. Through some delay, for which Rowlatt J. held nobody...
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R v Inspector of Taxes, ex parte Clarke
...succeeds. 18 I ought perhaps in this connection to have mentioned that at one stage it was suggested that ( Grainger v. Singe 11 Tax Cases, page 744) was an authority the other way. Rightly understood, I do not think it is anything of the kind because in that case an Inspector had asked for......
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Petch v Gurney (Inspector of Taxes)
...were referred to in the judgment: Barker v Palmer ELR(1881) 8 QBD 9 Brassington v Guthrie (HMIT) TAX[1992] BTC 34 Grainger v Singer ELR[1927] 2 K B 505 Howard v Bodington ELR(1877) 2 PD 203 IR Commrs v McGuckian; McGuckian v IR Commrs TAX[1994] BTC 374 Liverpool Borough Bank v Turner (1861)......
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...& Ors. v. Minister for Agriculture [1950] I.R. 191. Gaussen v. The Lower Bann Navigation Trustees [1929] N.I. 11. Grainger v.. Singer [1927] 2 K.B. 505; (1927) 96 L.J.K.B. 917; 137 L.T. 692; 43 T.L.R. 491; 11 T.C. 704. Hughes v. Viner [1985] 3 All E.R. 40; (1985) 58 T.C. 437; [1985] S.T.C. ......
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