Mazzarol v Shire of Gnowangerup [1968] HCA 78

High Court of Australia Barwick C.J. Kitto and Menzies JJ. Mazzarol v Shire of Gnowangerup [1968] HCA 78

ORDER Special leave to appeal granted. Appeal dismissed with costs.

Cur. adv. vult.

The following written judgments were delivered:—

Dec. 6 Barwick C.J. and Menzies J.

The appellants are a group of ratepayers of the Shire of Gnowangerup resident in and ratable for land in a particular area of the Shire which was on 22nd June 1967 declared by the Governor, under and by virtue of the provisions of the Local Government Act, 1960-1967 WA, to be an area within which the Gnowangerup Shire Council might impose, in respect of ratable property therein, a specified area rate for the purpose of financing a loan for the construction of an inter-denominational church on lot 120, Jerramungup, a block of land belonging to the Shire. This declaration of a specified area had been preceded by the Governor's approval on 20th January 1966 of the construction of the church as a work and undertaking for which money might be borrowed by the Shire under Pt XXVI of the Act. On 26th July 1967 the Shire Council resolved inter alia to impose a specified area rate of $0.00088 on the unimproved value of all ratable property within the special area aforesaid and notice of this resolution was published in the Government Gazette on 11th August 1967. It will be necessary hereafter to consider more fully the authority of a council to impose rates.

On 10th November 1967 the plaintiffs commenced an action in which they claimed against the Shire—the first defendant—as follows:

(a) A declaration that the first defendant has no power to borrow money for the purpose of constructing the said church.

(b) A declaration that the first defendant has no power to impose the said special rate and that the attempted imposition of the said special rate is ultra vires and void.