Moss' Empires, Ltd v. Walker and Others [1916] ScotLR 298 (18 January 1916)

Moss' Empires, Ltd v. Walker and Others [1916] ScotLR 298 (18 January 1916)

By majority, the Court held that an action for reduction of a valuation roll entry and declarator as to the correct value is competent where the assessor failed to send the statutory notice of increase, as this failure deprived the proprietor of the statutory right of appeal and is not a mere informality protected by section 30 of the 1854 Act. The roll is not conclusive where a fundamental statutory safeguard has not been observed.

Citation
[1916] ScotLR 298
Parties
Pursuer: Moss' Empires, Limited; Defender: Alexander Walker, Assessor of the City of Glasgow; Defender: Sir Daniel Macaulay Stevenson, Lord Provost of the City, and others, Valuation Committee of the City; Defender: Corporation of the City of Glasgow
Jurisdiction
Scotland
Judgment Date
18 January 1916
Procedural Posture
Civil / Appeal (reclaiming Motion) From Lord Ordinary to Inner House, Heard by Bench of Seven Judges
Outcome
By majority, interlocutor of Lord Ordinary recalled; action allowed to proceed to proof of averments (except as to value).
Legal Topics
Valuation Roll, Statutory Notice Requirements, Judicial Review of Administrative Action, Finality of Valuation Roll, Interpretation of Statutes
Administrative Law Local Government Law Property Law Valuation Roll Statutory Notice Requirements Judicial Review of Administrative Action Finality of Valuation Roll Interpretation of Statutes

Case Brief

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Parties

Moss' Empires, Limited

Pursuer

Alexander Walker, Assessor of the City of Glasgow

Defender

Sir Daniel Macaulay Stevenson, Lord Provost of the City, and others, Valuation Committee of the City

Defender

Corporation of the City of Glasgow

Defender

Procedural Posture

Civil / Appeal (reclaiming Motion) From Lord Ordinary to Inner House, Heard by Bench of Seven Judges

Legal Issues

  1. 1 Whether failure by the assessor to send statutory notice of increased valuation to the proprietor renders the valuation roll entry challengeable or void.
  2. 2 Whether the Court of Session has jurisdiction to reduce or alter an entry in the valuation roll on grounds of procedural non-compliance by the assessor.

Ratio Decidendi

By majority, the Court held that an action for reduction of a valuation roll entry and declarator as to the correct value is competent where the assessor failed to send the statutory notice of increase, as this failure deprived the proprietor of the statutory right of appeal and is not a mere informality protected by section 30 of the 1854 Act. The roll is not conclusive where a fundamental statutory safeguard has not been observed.

Court Disposition

By majority, interlocutor of Lord Ordinary recalled; action allowed to proceed to proof of averments (except as to value).

Orders

  • Recall of Lord Ordinary's interlocutor dismissing the action.
  • Allow proof of pursuers' averments except as regards the annual value of the subjects in question.