POLLEY AGAINST WEST LOTHIAN COUNCIL AND THE ACCOUNTANT IN BANKRUPTCY [2015] ScotCS CSIH_19 (06 March 2015)

POLLEY AGAINST WEST LOTHIAN COUNCIL AND THE ACCOUNTANT IN BANKRUPTCY [2015] ScotCS CSIH_19 (06 March 2015)

The pursuer failed to plead or establish exceptional circumstances justifying reduction of the sequestration and underlying orders. She did not use the statutory appeal mechanisms available to challenge her liability for council tax, nor did she seek suspension of the warrants or charge. The defenders followed the statutory procedures, and it is now too late to challenge the underlying process. Reduction is not open to the pursuer in these circumstances.

Citation
[2015] ScotCS CSIH_19
Parties
Pursuer and Reclaimer: Patricia Polley; First Defender and Respondent: West Lothian Council; Second Defender and Respondent: The Accountant in Bankruptcy
Jurisdiction
Scotland
Judgment Date
06 March 2015
Procedural Posture
Civil Reclaiming Motion (appeal) / Inner House, Court of Session, Decision on Reclaiming Motion
Outcome
reclaiming motion refused; action dismissed
Legal Topics
Council Tax Liability, Sequestration, Reduction of Decree, Exceptional Circumstances, Statutory Appeals, Summary Warrant Procedure
Civil Procedure Local Government Law Bankruptcy Council Tax Liability Sequestration Reduction of Decree Exceptional Circumstances Statutory Appeals +1 more

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Parties

Patricia Polley

Pursuer and Reclaimer

West Lothian Council

First Defender and Respondent

The Accountant in Bankruptcy

Second Defender and Respondent

Procedural Posture

Civil Reclaiming Motion (appeal) / Inner House, Court of Session, Decision on Reclaiming Motion

Legal Issues

  1. 1 Whether the pursuer established exceptional circumstances justifying reduction of sequestration and underlying summary warrants and charge for payment
  2. 2 Whether statutory procedures for challenging council tax liability were properly followed
  3. 3 Whether the court should exercise discretion to reduce the sequestration

Ratio Decidendi

The pursuer failed to plead or establish exceptional circumstances justifying reduction of the sequestration and underlying orders. She did not use the statutory appeal mechanisms available to challenge her liability for council tax, nor did she seek suspension of the warrants or charge. The defenders followed the statutory procedures, and it is now too late to challenge the underlying process. Reduction is not open to the pursuer in these circumstances.

Court Disposition

reclaiming motion refused; action dismissed

Orders

  • Expenses of process awarded in favour of the first defenders only; no expenses due to or by the pursuer and the second defender.