Bevelon Investments Pty Ltd v City Of Melbourne [1976] HCA 49

High Court of Australia Barwick C.J. Gibbs, Stephen, Mason, Jacobs and Murphy JJ. Bevelon Investments Pty Ltd v City Of Melbourne [1976] HCA 49

ORDER Application for order nisi to review refused with costs.

Cur. adv. vult.

The following written judgments were delivered:—

Sept. 28 Barwick C.J.

The respondents, upon complaint laid before a stipendiary magistrate in Melbourne, sought to recover from the applicant the sum of $132,647.34 for unpaid rates levied under s. 267 of the Local Government Act 1958 Vict. ("the Act") and interest on such unpaid rates. The applicant is the owner in fee simple of land upon which is erected a multi-storied building known as 235-251 Bourke Street, Melbourne. The ground floor of that building at relevant times was occupied by some twenty-seven different persons, firms or companies under leases or tenancies from the applicant. The first to the fifteenth floors of the building were at those times occupied by the Commonwealth of Australia under a lease for a term of five years granted by the applicant. The purpose of the Commonwealth in entering into the lease of those floors of the building was to house elements of various departments of the Australian Government and of the Australian Postal Commission and Australian Telecommunications Commission.

The levying of a rate upon occupancy of land within the city of Melbourne is authorized by ss. 251 and 254 of the Act, read with other statutes giving powers to the City of Melbourne. The levy of such a rate upon the Commonwealth in respect of its occupancy of the subject premises would offend and be forbidden by s. 114 of the Constitution. Consequently, by reason of the operation of s. 3 of the Acts Interpretation Act 1958 Vict., the imposition of a rate upon the occupancy by the Commonwealth is not authorized by the Act.