Henderson v. M'Gown and Another [1916] ScotLR 627 (28 June 1916)

Henderson v. M'Gown and Another [1916] ScotLR 627 (28 June 1916)

The Court has inherent power to order production of documents in the custody of a government department, even where public interest is pled, but will only exercise this discretion in exceptional cases. In this case, the circumstances were not exceptional, and the defenders would not suffer serious prejudice if the documents were not produced. Therefore, the Court refused to order production of the income tax returns.

Citation
[1916] ScotLR 627
Parties
Pursuer: John Ralston Henderson; Defender: Andrew M'Gown; Defender: Dugald Cameron; Compearing Havers: Commissioners of Inland Revenue
Jurisdiction
Scotland
Judgment Date
28 June 1916
Procedural Posture
Civil (damages for Slander) / Inner House, First Division, Reclaiming Motion (appeal) Against Lord Ordinary's Order for Diligence
Outcome
Call for income tax returns disallowed; reclaiming motion allowed in part; Lord Ordinary's order for diligence modified to exclude income tax returns.
Legal Topics
Diligence for Recovery of Documents, Public Interest Immunity, Income Tax Returns, Confidentiality of Government Documents, Court's Discretion in Ordering Production
Civil Procedure Evidence Defamation Diligence for Recovery of Documents Public Interest Immunity Income Tax Returns Confidentiality of Government Documents Court's Discretion in Ordering Production

Case Brief

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Parties

John Ralston Henderson

Pursuer

Andrew M'Gown

Defender

Dugald Cameron

Defender

Commissioners of Inland Revenue

Compearing Havers

Procedural Posture

Civil (damages for Slander) / Inner House, First Division, Reclaiming Motion (appeal) Against Lord Ordinary's Order for Diligence

Legal Issues

  1. 1 Whether the Court has discretion to order production of income tax returns in the custody of a government department when public interest is pled against production
  2. 2 Whether the circumstances of the case justified exercise of such discretion

Ratio Decidendi

The Court has inherent power to order production of documents in the custody of a government department, even where public interest is pled, but will only exercise this discretion in exceptional cases. In this case, the circumstances were not exceptional, and the defenders would not suffer serious prejudice if the documents were not produced. Therefore, the Court refused to order production of the income tax returns.

Court Disposition

Call for income tax returns disallowed; reclaiming motion allowed in part; Lord Ordinary's order for diligence modified to exclude income tax returns.

Orders

  • Diligence for recovery of documents granted except for income tax returns specified in the seventh article, which are struck out.