Petera Pty Ltd v E A J Pty Ltd & ors [1985] FCA 347

Petera Pty Ltd v E A J Pty Ltd & ors [1985] FCA 347

The evidence, particularly the supporting sales dockets and credible supporting witnesses, establishes that the respondents' representations as to gross takings were accurate. Accordingly, there was no misleading or deceptive conduct by the respondents. The green book accounts were concocted to mislead the Commissioner of Taxation rather than the purchaser. The applicant's claim is therefore dismissed.

Parties
Applicant: Petera Pty Limited; First Respondent: E.A.J. Pty Limited; Second Respondent: Edward Ashley Jackson; Third Respondent: Cynthia Jackson
Jurisdiction
Australia
Judgment Date
26 July 1985
Procedural Posture
Civil / Trial Judgment
Outcome
Application dismissed
Legal Topics
Misleading or Deceptive Conduct, Misrepresentation, Exclusion Clauses, Tax Evasion, Costs
Trade Practices Taxation Misleading or Deceptive Conduct Misrepresentation Exclusion Clauses Tax Evasion Costs

Case Brief

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Parties

Petera Pty Limited

Applicant

E.A.J. Pty Limited

First Respondent

Edward Ashley Jackson

Second Respondent

Cynthia Jackson

Third Respondent

Procedural Posture

Civil / Trial Judgment

Legal Issues

  1. 1 Whether respondents engaged in misleading or deceptive conduct contrary to s.52 of the Trade Practices Act 1974 by misrepresenting the takings of a restaurant business to the applicant
  2. 2 Whether the exclusion clause in the contract of sale precludes a claim for misrepresentation under statute or common law
  3. 3 Whether the representations as to takings were in fact false

Ratio Decidendi

The evidence, particularly the supporting sales dockets and credible supporting witnesses, establishes that the respondents' representations as to gross takings were accurate. Accordingly, there was no misleading or deceptive conduct by the respondents. The green book accounts were concocted to mislead the Commissioner of Taxation rather than the purchaser. The applicant's claim is therefore dismissed.

Court Disposition

Application dismissed

Orders

  • The Application be dismissed.
  • The applicant pay to the respondents their costs of the proceeding.