Dante v. Walker and Others [1921] ScotLR 101 (10 December 1921)

Dante v. Walker and Others [1921] ScotLR 101 (10 December 1921)

The action was dismissed as incompetent and irrelevant because the pursuer failed to exhaust the statutory remedy of appeal against his entry in the valuation roll, and did not aver any special circumstances justifying bypassing that remedy. The lease constituted a tenancy of lands and heritages, and the pursuer was properly entered as tenant and occupier. Liability for assessment is determined by the rating statutes, not by the valuation roll alone, and the pursuer's pleadings did not address the relevant assessing statutes.

Citation
[1921] ScotLR 101
Parties
Pursuer: Alfred Dante; Defender: Alexander Walker, Assessor of the Royal Burgh of Ayr; Defender: Provost, Magistrates, and Councillors of the Royal Burgh of Ayr; Defender: Thomas Lindsay Robb, Town Chamberlain, Ayr, Collector of the burgh general and other assessments of the Royal Burgh of Ayr; Defender: Parish Council of Ayr; Defender: Robert Pyper, Collector of the said Parish Council
Jurisdiction
Scotland
Judgment Date
10 December 1921
Procedural Posture
Action of Declarator and Interdict / Inner House Appeal (reclaiming Note) From Lord Ordinary's Dismissal
Outcome
Action dismissed as incompetent and irrelevant
Legal Topics
Valuation Roll Entries, Liability for Rates and Taxes, Competency of Action, Appeals Under Valuation Acts, Seasonal Leases, Tenant and Occupier Definitions
Administrative Law Local Government Law Taxation Law Valuation Roll Entries Liability for Rates and Taxes Competency of Action Appeals Under Valuation Acts Seasonal Leases +1 more

Case Brief

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Parties

Alfred Dante

Pursuer

Alexander Walker, Assessor of the Royal Burgh of Ayr

Defender

Provost, Magistrates, and Councillors of the Royal Burgh of Ayr

Defender

Thomas Lindsay Robb, Town Chamberlain, Ayr, Collector of the burgh general and other assessments of the Royal Burgh of Ayr

Defender

Parish Council of Ayr

Defender

Robert Pyper, Collector of the said Parish Council

Defender

Procedural Posture

Action of Declarator and Interdict / Inner House Appeal (reclaiming Note) From Lord Ordinary's Dismissal

Legal Issues

  1. 1 Whether the pursuer was properly entered in the valuation roll as tenant and occupier for the purposes of the Valuation of Lands (Scotland) Acts
  2. 2 Whether the pursuer is liable to be rated or assessed in respect of the stances as tenant or occupier
  3. 3 Whether the action is competent given the pursuer's failure to exhaust statutory remedies

Ratio Decidendi

The action was dismissed as incompetent and irrelevant because the pursuer failed to exhaust the statutory remedy of appeal against his entry in the valuation roll, and did not aver any special circumstances justifying bypassing that remedy. The lease constituted a tenancy of lands and heritages, and the pursuer was properly entered as tenant and occupier. Liability for assessment is determined by the rating statutes, not by the valuation roll alone, and the pursuer's pleadings did not address the relevant assessing statutes.

Court Disposition

Action dismissed as incompetent and irrelevant

Orders

  • Action dismissed
  • No decree of declarator or interdict granted