Sydney City Council v Garbett Pty Ltd [1995] HCA 2

Sydney City Council v Garbett Pty Ltd [1995] HCA 2

The proviso to s 139(2) of the Local Government Act 1919 NSW did not distinguish between notice being given and notice being served, nor between service in fact, deemed service, or personal service. Its purpose and effect were to preserve a ratepayer's liability where a rate notice was served outside the year for which the rate was made. Clause 24(2) of Local Government Ordinance 5 NSW could not consistently require such notice to be served within that year, so the respondents' liability was not affected by late service of the rate notices.

Jurisdiction
Australia
Procedural Posture
Appeal Concerning Liability for Local Government Rates / High Court Appeal From an Order of the Court of Appeal of New South Wales
Outcome
Appeal allowed.
Legal Topics
['validity of Rate Notices Served Outside the Rating Year' 'liability for Council Rates' 'inconsistency Between Ordinance and Act' 'service of Notices']
['local Government Law' 'statutory Interpretation'] ['validity of Rate Notices Served Outside the Rating Year' 'liability for Council Rates' 'inconsistency Between Ordinance and Act' 'service of Notices']

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Procedural Posture

Appeal Concerning Liability for Local Government Rates / High Court Appeal From an Order of the Court of Appeal of New South Wales

Legal Issues

  1. 1 ["Whether the proviso to s 139(2) of the Local Government Act 1919 NSW preserved a ratepayer's liability where a rate notice was served outside the year for which the rate was made." 'Whether Local Government Ordinance 5 NSW, cl 24(2), requiring a rate to be levied during the year for which it was made, was inconsistent with s 139(2) of the Local Government Act 1919 NSW.' 'Whether the expression "notice has not been given" in the proviso to s 139(2) was limited to cases of deemed service, personal service, or distinguished from service under s 628.']

Ratio Decidendi

The proviso to s 139(2) of the Local Government Act 1919 NSW did not distinguish between notice being given and notice being served, nor between service in fact, deemed service, or personal service. Its purpose and effect were to preserve a ratepayer's liability where a rate notice was served outside the year for which the rate was made. Clause 24(2) of Local Government Ordinance 5 NSW could not consistently require such notice to be served within that year, so the respondents' liability was not affected by late service of the rate notices.

Court Disposition

Appeal allowed.

Orders

  • ['Appeal allowed.' 'Set aside the orders of the New South Wales Court of Appeal and, in lieu thereof, declare that the liability of the respondents for rates was not affected by reason of the fact that a rate notice for a rate was not served within the year for which the rate was made.' 'Remit the matter to the New...