THE KING V. HUGHES & ANOR, EX PARTE SMITH

6.12980/45

HL Daw, Gor, Print., Mob

IN THE HIGH COURT OF AUSTRALIA

THE KING

HUGHES & ANCE

EX PARTE SMITH.

! ORAL

REASONS FOR JUDGMENT

te Judgment delivered at. -

THE KING

Ve

HUGHES & ANOR, EX PARTE SMITH.

ORDER.

Appeal dismissed,

NG ev. GHES & ANOR. PAR MITH.

REASONS FOR JUDGMENT. LATHAM Cede

This is an appeal to this Court by way of statutory prohibition in accordance with the procedure under the Justices Act of New South Wales from a conviction for an offence against sec. 227 of the Income Tax Assessment Act 1936-1947.

Sec. 227(1) provides that:-

"Any person who makes or delivers a return which is false in any particular, or makes a false answer whether orally or in writing to any question duly put to him by the Commissioner or any officer duly authorised by him, shall be guilty of an offence."

The penalty is "not less than £2 or more than £100 and, in addition, the Court may order the person to pay to the Commissioner a sum not exceeding double the amount of tax that would have been avoided if the return or answer had been t accepted as correct",

Sec. 233(2) permits a taxation prosecution to be instituted before a court of summary jurisdiction where the penalty sought to be recovered does not exceed £500, or the

excess isabandoned.

The appellant, Frank Smith, was charged with this

offence, that he did make a return of income for 12 months ended 30th June 1942 which return was false in a particular, to wit, the amount of £285, returned by the said defendant therein, as grand total of gross income was understated by an amount of not less than £1298, and the information concludes with an abandonment of any penalty in excess of the sum of £500. Sec. 243 of the Act, upon which the prosecution relied, provides that:= "(4) In any taxation prosecution, every averment of the prosecutor or plaintiff contained in the information,