KNAGGS v COMMONWEALTH DIRECTOR OF PUBLIC PROSECUTIONS [2003] NSWSC 3

KNAGGS v COMMONWEALTH DIRECTOR OF PUBLIC PROSECUTIONS [2003] NSWSC 3

The information was void for failure to allege an essential ingredient of the offences—namely, that the forms required to be furnished by the plaintiff had been approved by the Commissioner as required by statute. Further, there was no evidence adduced at trial of the existence or approval of the required forms, which constitutes a jurisdictional error, thereby invalidating the convictions. Joinder of charges was permissible in this case, but each failure to provide a required return constitutes a separate offence.

Jurisdiction
Australia
Judgment Date
17 January 2003
Procedural Posture
Appeal / Judgment on Appeal From District Court Conviction
Outcome
Convictions quashed
Legal Topics
['information Validity' 'elements of Offence' 'jurisdictional Error' 'averment Requirements' 'joinder of Charges']
['criminal Law' 'taxation Law' 'procedural Law'] ['information Validity' 'elements of Offence' 'jurisdictional Error' 'averment Requirements' 'joinder of Charges']

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Procedural Posture

Appeal / Judgment on Appeal From District Court Conviction

Legal Issues

  1. 1 ["Whether the information was void for failure to include an essential element of the offence (Commissioner's approval of forms)" 'Whether evidence of approved forms was necessary to support the conviction' 'Whether absence of evidence of an element constitutes jurisdictional error' 'Whether joinder of twenty charges in same information was lawful']

Ratio Decidendi

The information was void for failure to allege an essential ingredient of the offences—namely, that the forms required to be furnished by the plaintiff had been approved by the Commissioner as required by statute. Further, there was no evidence adduced at trial of the existence or approval of the required forms, which constitutes a jurisdictional error, thereby invalidating the convictions. Joinder of charges was permissible in this case, but each failure to provide a required return constitutes a separate offence.

Court Disposition

Convictions quashed

Orders

  • ['Convictions of the plaintiff quashed']