Gaal v Wilson [1956] HCA 52

High Court of Australia Dixon C.J. Williams, Fullagar, Kitto and Taylor JJ. Gaal v Wilson [1956] HCA 52

ORDER Order accordingly.

The judgment of the Court was delivered by Dixon C.J.:—

Dixon C.J., Williams, Fullagar, Kitto and Taylor JJ.

In our opinion special leave to appeal should be given and the appeal should be allowed. We think that the information is not a taxation prosecution within Pt. VII of the Income Tax and Social Services Contribution Assessment Act 1936-1954 because it is not a proceeding by the Crown for the recovery of a pecuniary penalty under that Act: see s. 222. The jurisdiction of the court of petty sessions to hear it as a summary offence arises by reason of s. 68 of the Judiciary Act 1903-1955 and s. 43 of the Acts Interpretation Act 1903-1950. Section 39 of the Judiciary Act, of course, is a standing provision conferring federal jurisdiction. We think, however, that so much of the order made by the magistrate as "adjudges that if the amount of the said sum should not be paid on or before 23rd November 1955 the defendant should be imprisoned in terms of the Income Tax and Social Services Contribution Assessment Act 1936-1954 " is not in accordance with law. But we think that the whole proceeding should be remitted to the court of quarter sessions to deal with according to law.

The order will be: Special leave to appeal granted. Appeal allowed. Order of court of quarter sessions set aside. Cause remitted to the court of quarter sessions to deal with according to law. Pursuant to the appellant's undertaking, the appellant is to pay the respondent's costs of the application for special leave and this appeal.