MCGOVERN V. HILLMAN TOBACCO PTY. LTD. AND CHARLES COWARD

c.12980/45

Not on cle lst

HL & Dav, Gor. Print, Meth

IN THE HIGH COURT OF AUSTRALIA

HILLMAN TOBACCO PTY.LTD, AND

CHARLES COWARD ©

REASONS FOR JUDGMENT

Judgment delivered at___.Sydney

on____Monday, 12th September, 1949.

MCGOVERN

HILLMAN TOBACCO PTY, LTD. AND CHARLES COWARD

DECLARATIONS, CONVICTIONS AND ORDERS

I declare that the defendant company is a company on whose behalf Coward as a director wilfully am by fraud, art and contrivance attempted to avoid taxation within the meaning of section 231(1) of the Income Tax Assessment Act 1936/1946 and I convict the company of an offence under this section. I also declare that the defendant Coward is a person who aided, abetted, counselled and procured the commission of this offence by the company and that this constitutes an offence against a law of the Commonwealth, that is to say against the Income Tax Assessment Act 1936/1946, within the meaning of section 5 of the Crimes Act 1914/1941, and that Coward is therefore a person who shall be deemed to have committed an offence under section 231(1) of the Income Tax Assessment Act 1936/1946 and I convict him of an offence under this section. I order and adjudge that the defendant company pay as a penalty the sum of £500 and in addition the sum of £9,500 making a total penalty of £10,000. I order and adjudge that the defendant Coward pay as a penalty the sum of £500 and in addition the sum of £9,500 making a total penalty of £10,000. I order that the plaintiff be at liberty to exercise for the enforcement and recovery of each of these penalties any power of distress or execution possessed by the Court for the enforcement end recovery of penalties or money adjudged to be paid in any other case. I order that the defendants pay the plaintiff's costs of the

prosecution including any reserved costs. I give liberty to apply.