Inland Revenue v. Caledonian Railway Co. [1908] ScotLR 437 (19 February 1908)

Inland Revenue v. Caledonian Railway Co. [1908] ScotLR 437 (19 February 1908)

Section 12 of the Finance Act 1895 requires that, where property is acquired under statutory powers (including compulsory purchase), the acquiring party must produce a duly stamped conveyance to the Commissioners of Inland Revenue within three months of the completion of the purchase, which is defined as the date of final payment of the price. The statute's plain language governs, and the requirement applies regardless of prior practice or the historical purpose of such provisions.

Citation
[1908] ScotLR 437
Parties
Pursuer: Inland Revenue; Defender: Caledonian Railway Company
Jurisdiction
Scotland
Judgment Date
19 February 1908
Procedural Posture
Exchequer Cause (revenue/stamp Duty) / Appeal (reclaiming Motion) From Lord Ordinary to Inner House, First Division
Outcome
Declarator granted in terms of the first conclusion of the summons; other conclusions dismissed.
Legal Topics
Stamp Duty, Compulsory Purchase, Finance Act 1895 Section 12, Production of Conveyance, Completion of Purchase
Revenue Law Property Law Statutory Interpretation Stamp Duty Compulsory Purchase Finance Act 1895 Section 12 Production of Conveyance Completion of Purchase

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Parties

Inland Revenue

Pursuer

Caledonian Railway Company

Defender

Procedural Posture

Exchequer Cause (revenue/stamp Duty) / Appeal (reclaiming Motion) From Lord Ordinary to Inner House, First Division

Legal Issues

  1. 1 Does section 12 of the Finance Act 1895 require production of a duly stamped conveyance for property acquired under compulsory statutory powers?
  2. 2 What constitutes 'completion of the purchase' under section 12 of the Finance Act 1895?
  3. 3 Was the conveyance in question duly produced to the Commissioners of Inland Revenue in compliance with the statute?

Ratio Decidendi

Section 12 of the Finance Act 1895 requires that, where property is acquired under statutory powers (including compulsory purchase), the acquiring party must produce a duly stamped conveyance to the Commissioners of Inland Revenue within three months of the completion of the purchase, which is defined as the date of final payment of the price. The statute's plain language governs, and the requirement applies regardless of prior practice or the historical purpose of such provisions.

Court Disposition

Declarator granted in terms of the first conclusion of the summons; other conclusions dismissed.

Orders

  • Recall of Lord Ordinary's interlocutor.
  • Declaration that section 12 of the Finance Act 1895 applies and requires production of a duly stamped conveyance within three months of completion of purchase under compulsory powers.