Cobar Corporation Limited and Rubind Henrik Corbett (Trustee) v Attorney-General (NSW) [1909] HCA 52

Cobar Corporation Limited and Rubind Henrik Corbett (Trustee) v Attorney-General (NSW) [1909] HCA 52

No suit or action lies for the recovery of stamp duty or the fine of 20% under the Stamp Duties Act 1898 (N.S.W.) or the Stamp Duties (Amendment) Act 1904 (N.S.W.) unless expressly provided. Even if the £25 chargeable under sec. 17 of the Act of 1904 is a penalty, a suit in equity is not an 'action of debt in the Supreme Court' within sec. 69 of the Act of 1898, and is not maintainable. The prescribed statutory remedies and penalties are exclusive, and the general law does not supply additional remedies.

Parties
Appellants / Defendants: The Cobar Corporation Limited and Rubind Henrik; Respondent / Informant: The Attorney-General for New South Wales
Jurisdiction
Australia
Judgment Date
23 August 1909
Procedural Posture
Appeal / On Appeal From the Supreme Court of New South Wales, Equity Division, to the High Court of Australia
Outcome
Appeal allowed. Decree appealed from discharged. Suit dismissed with costs and costs of the injunction. Respondent to pay the costs of the appeal.
Legal Topics
Stamp Duties, Procedural Law, Enforcement of Taxation Debts, Penalties and Fines, Statutory Interpretation
Revenue Law Taxation Law Equity Stamp Duties Procedural Law Enforcement of Taxation Debts Penalties and Fines Statutory Interpretation

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Parties

The Cobar Corporation Limited and Rubind Henrik

Appellants / Defendants

The Attorney-General for New South Wales

Respondent / Informant

Procedural Posture

Appeal / On Appeal From the Supreme Court of New South Wales, Equity Division, to the High Court of Australia

Legal Issues

  1. 1 Whether a suit in equity lies for recovery of stamp duty or fines under the Stamp Duties Act 1898 (N.S.W.) and Stamp Duties (Amendment) Act 1904 (N.S.W.)
  2. 2 Whether the Act imposes a personal liability to pay stamp duty or fines recoverable by action or suit, or if recovery is limited to methods provided by the statutes
  3. 3 Whether a penalty or fine may be recovered in an equity suit under the statutory regime

Ratio Decidendi

No suit or action lies for the recovery of stamp duty or the fine of 20% under the Stamp Duties Act 1898 (N.S.W.) or the Stamp Duties (Amendment) Act 1904 (N.S.W.) unless expressly provided. Even if the £25 chargeable under sec. 17 of the Act of 1904 is a penalty, a suit in equity is not an 'action of debt in the Supreme Court' within sec. 69 of the Act of 1898, and is not maintainable. The prescribed statutory remedies and penalties are exclusive, and the general law does not supply additional remedies.

Court Disposition

Appeal allowed. Decree appealed from discharged. Suit dismissed with costs and costs of the injunction. Respondent to pay the costs of the appeal.

Orders

  • Decree on appeal set aside.
  • Suit dismissed with costs.