Lord Advocate v. M'Laren [1905] ScotLR 42_762 (18 July 1905)

Lord Advocate v. M'Laren [1905] ScotLR 42_762 (18 July 1905)

The statutory penalty for untrue declaration under sec. 166 of the Income-Tax Act 1842 is mandatory and includes treble the duty chargeable on the whole income for the relevant year, regardless of whether duty has already been paid, and the Court of Exchequer has no power to modify or mitigate this penalty.

Citation
[1905] ScotLR 42_762
Parties
Complainer and Reclaimer: Lord Advocate; Defender and Respondent: George M'Laren
Jurisdiction
Scotland
Judgment Date
18 July 1905
Procedural Posture
Exchequer Cause (revenue Penalty) / Appeal From Lord Ordinary's Interlocutor to Inner House, First Division
Outcome
Lord Ordinary's interlocutor recalled; decree granted in terms of the information for statutory penalties and expenses.
Legal Topics
Income Tax, Tax Penalties, Statutory Interpretation, Judicial Powers, Exemption and Abatement, False Declarations
Revenue Law Tax Law Income Tax Tax Penalties Statutory Interpretation Judicial Powers Exemption and Abatement False Declarations

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Parties

Lord Advocate

Complainer and Reclaimer

George M'Laren

Defender and Respondent

Procedural Posture

Exchequer Cause (revenue Penalty) / Appeal From Lord Ordinary's Interlocutor to Inner House, First Division

Legal Issues

  1. 1 Whether the penalty for untrue declaration under Income-Tax Act 1842, sec. 166, includes treble the duty on all sources of income or only on income not already taxed
  2. 2 Whether the Court of Exchequer has power to modify statutory penalties imposed by the Income-Tax Act 1842

Ratio Decidendi

The statutory penalty for untrue declaration under sec. 166 of the Income-Tax Act 1842 is mandatory and includes treble the duty chargeable on the whole income for the relevant year, regardless of whether duty has already been paid, and the Court of Exchequer has no power to modify or mitigate this penalty.

Court Disposition

Lord Ordinary's interlocutor recalled; decree granted in terms of the information for statutory penalties and expenses.

Orders

  • Defender adjudged to forfeit £20 for each offence and treble the duty chargeable on all sources of income for the relevant years.
  • Defender found liable in expenses of process.