Commissioner of Stamp Duties (NSW) v H Small and Co Pty Ltd [1950] HCA 10

'ee al

eet 80 CLR] OF AUSTRALIA. 1i7

(HIGH COURT OF AUSTRALIA.]

COMMISSIONER OF STAMP DUTIES (NEW eee : SOUTH WALES) ee ws : APPELLANT ;

AND

H. SMALL AND COMPANY PROPRIETARY is LIMITED . : ESPONDENT.

ON APPEAL FROM THE SUPREME COURT OF NEW SOUTH WALES.

Stamp Duties—* Receipt "—Sale over two pounds— Cash sale" docket—Payment H, C. or A.

—Memorandum of transaction handed to purchaser unstamped—No acknowledg- 1950. ment of payment—Liability to duty—Stamp Duties Act 1920-1940 (W.S.W.) Se (No. 47 of 1920—No. 50 of 1940), ss. 90, 92. Sypyey,

A firm purchased certain goods at the price of £5 16s. 5d. from a company April 28 ; on the terms that the transaction was a cash sale. 'The firm received the May 16. goods and a document marked "cash sale" setting out particulars of the Sere sale, and paid for the goods immediately by cheque. The document, which "¢{HA@ C+ was the only document which passed between the parties, did not contain Williams, Webb any acknowledgment of the delivery of the goods or the payment by cheque. Fullacar JJ.

Held, that there was no evidence on which it could be found that the document was « receipt within the meaning of s. 90 of the Stamp Duties Act 1920-1940 (N.S.W.). 2 ;

Decision of the Supreme Court of New South Wales (Full Court): H. Small & Co. Pty. Ltd. v. Commissioner for Stamp Duties, (1949) 50 S.R. (N.S.W.) 141; 67 W.N. 15, affirmed.

Arpeat from the Supreme Court of New South Wales.

Upon an information laid by Edward Thomas Wood, Commis- sioner of Stamp Duties of New South Wales, H. Small & Co. Pty. Ltd. was charged before a magistrate that on 15th March 1949 at Sydney, that company gave to Murray's of 91 Darlinghurst Road, Kings Cross, a receipt for the sum of £5 16s. 5d. which, although liable to stamp duty under ss. 90 and 92 of the Stamp Duties Act 1920-1940 (N.S.W.), was not duly stamped.