THE KING AND THE COMMISSIONER OF TAXATION V. WILLIAM BARBER THOMPSON

ORIGINAL "

IN THE HIGH COURT OF AUSTRALIA.

LLIAM BAR'

REASONS FOR JUDGMENT.

Delivered at__ Sydney _

on_12

40358 A: H. Perriven, Active Govr. Privt.

oy qi

JUDGMENT

THE KING AND THE COMMISSTIONSR OF

TAXATION

LR. JUSTICN REICH

THE KING AND THE COMMISSIONER OF TAXATION

ve. WILLIAM BARBER THOMPSON.

Judgment. Rich J. This is a motion for judgment for the plaintiffs in terms of the

relief specifically stated in the statement of claim. No defence was filed by the defendant within the time prescribed by the Rules of Court but the defendant applied for and obtained an extension of time for filing a defence until the 29th June on the understanding that the hearing of the matter was not to be delayed by reason of the extension. The defendant, however,has not filed any defence. In an ordinary proceeding by statement ¢ of claim where the defendant has made default in delivering a defence the fm facts stated in the statement of claim are taken to be admitted by the defendant,Order 26 r.7, Young v. Thomas,1892 2 Ch.at p.137. The proceed- ing in this case is a taxation prosecution wmder Part V1 of the Income Tax Assessment Act 1936-1942,but I do not propose to take into consideration

, the averments as set out in the statement of claim as they inctude matters relating to other income tax years. The admitted facts are that during the year ended 30th June 1942 the defendant carried on the profession of a medical practivioner at Sydney and that for the period from the lst July 1941 to the 30th June 1942 he made a return of his income for this period which he declared to be true and correct in every particuler and disclosed

without any reservation or exception a true and complete statement of all

income derived by him during that period. The gross income returned for F his profession was stated by the defendant to be £1,620. Thus he knowing~ ly and wilfully understated his gross income as it appears from the books } of account kept by him in his own handwriting and admitted by him to be