Parton v Milk Board (Vic) [1949] HCA 67

Parton v Milk Board (Vic) [1949] HCA 67

By majority, the levy imposed under s. 30 of the Milk Board Act 1933-1939 (Vic) as applied by the regulations and determinations, being a compulsory impost on every gallon of milk sold or distributed, is a duty of excise contrary to s. 90 of the Commonwealth Constitution and is invalid.

Parties
Plaintiffs: Eric Moss Parton and Margaret Parton; Defendant: The Milk Board (Vict.); Defendant: Alexander Henry Dennett
Jurisdiction
Australia
Procedural Posture
Demurrer / High Court Appeal
Outcome
Demurrer overruled
Legal Topics
Duties of Excise, State Legislative Power, Milk Industry Regulation
Constitutional Law Tax Law Duties of Excise State Legislative Power Milk Industry Regulation

Case Brief

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Parties

Eric Moss Parton and Margaret Parton

Plaintiffs

The Milk Board (Vict.)

Defendant

Alexander Henry Dennett

Defendant

Procedural Posture

Demurrer / High Court Appeal

Legal Issues

  1. 1 Whether the levy under s. 30 of the Milk Board Act 1933-1939 (Vic) and associated regulations and determinations impose a 'duty of excise' contrary to s. 90 of the Commonwealth Constitution
  2. 2 Whether the relevant regulations and determinations are ultra vires the Act

Ratio Decidendi

By majority, the levy imposed under s. 30 of the Milk Board Act 1933-1939 (Vic) as applied by the regulations and determinations, being a compulsory impost on every gallon of milk sold or distributed, is a duty of excise contrary to s. 90 of the Commonwealth Constitution and is invalid.

Court Disposition

Demurrer overruled

Orders

  • Section 30 of the Milk Board Act 1933-1939 (Vic) as amended and the relevant regulations and determinations are invalid to the extent that they impose a duty of excise contrary to s. 90 of the Constitution.