Stein v Assessor for Falkirk
| Jurisdiction | Scotland |
| Judgment Date | 08 February 1912 |
| Docket Number | No. 119. |
| Date | 08 February 1912 |
| Court | Court of Session |
Ld. Johnston, Lord Salvesen, Lord Cullen.
Valuation ActsAppealProcedureTimes at which various steps must be takenDelay in lodging cases on appeal to Lands Valuation Appeal CourtPreparation of stated casesDuties of Appeal Committee in stating cases.
Valuation Committees in counties and burghs must hold their Courts between 10th and 19th September, with continuation of days, and complete their work and dispose of all appeals before 30th September. Parties appealing against any determination of a Committee, and the respondents in such appeal, must hand to the Clerk of the Committee their reasons for appeal and answers respectively within ten days from the determination appealed against, i.e., in no case later than 10th October; and the Clerk of the Valuation Committee must transmit the complete case to the Inland Revenue as soon after that date as is reasonably possible, and at anyrate in time for the sitting of the Lands Valuation Appeal Court.
In preparing the case it is the duty of the Committee themselves to state the facts and their determination upon them, and to add the reasons of appeal and the answers furnished by the parties; but it is also proper and convenient that the Committee should submit a draft of the case to the parties for their observations, provided that no undue delay is thereby caused.
James Stein, publican, Falkirk, appealed against a determination of the Valuation Committee for the burgh of Falkirk, as to an entry in the Valuation-roll for the year ending Whitsunday 1912, relating to the annual value of a public-house in Falkirk of which the appellant was proprietor and occupier.
The sittings of the Lands Valuation Appeal Court were fixed by the Judges for 5th December 1911, the date of the sittings being intimated in the Rolls on 28th September, and a notice containing a copy of the intimation in the Rolls was sent to all Clerks of Committees on 11th October. [Case 311]
The Court sat from 5th to 15th December, and heard all appeals lodged prior to the latter date.
On 17th January 1912 the present appeal was lodged with the Inland Revenue by the Town-clerk of Falkirk.
A special sitting of the Court was held on 8th February 1912 to dispose of the case.
When the case was called, and before parties were heard, the following observations were made by Lord Johnston, and concurred in by Lord Salvesen and Lord Cullen:
Lord Johnston.It is necessary, in consequence of the delay which has taken place in bringing this case before the Court, to say something on the subject, not only for the benefit of the Town-clerk of Falkirk, but for the benefit of county and town-clerks generally.
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Assessor For Scottish Borders Council V. Stobo Castle Health Spa Limited
...between the parties inter se and between them and the clerk, as if it was intended to be a concerted statement" (Stein v Ass for Falkirk 1912 SC 853, Lord Johnston at p 856). [5] Since our jurisdiction is limited to deciding the questions of law put to us, we cannot have our jurisdiction en......