James v Deputy Commissioner of Taxation [1957] HCA 36

MBemiey

Ey a Se Pas ne iy Bieset Re NB,

Dis Bre e cer eo me a ie & hie Sicise Pe

ae

See

renee

Jean Citas aio Mia missioner oe Commissioner 97 C.L.R. mopar OF AUSTIE Ge meet, Mare ahason oe 23 Taxanon at LR 538 (200) 57 HIGH COURT OF AUSTRALIA] JAMES ' i A 'i 4 ql . APPELLANT ;

AND

DEPUTY COMMISSIONER OF TAXATION . Responpenr.

Bankruptey—Bankruptey notice—Dime limited for service—Order extending—Made H.C. or A.

by registrar—Invalidity—Commissioner of Taxation—Deputy commissioner— 1957. —Competency to issue bankruptcy notice on judgment for income tax and to 7 proceed to sequestration thereon—Income Tax and Social Services Contribution S¥DNEY,

Assessment Act 19 5, 88. 208, 209—Bankruptey Act 1924-1955, ss, 4, April 15, 16;

(c), 52 (j), 54, 55—Bankruptey Rules, r. 148. MELnouryr,

—"The Court /4ne 10: . (c) extend, either before or after its expiration, or abridge any Dixon OF, time limited by this Act for doing any act or thing". Rule 148 of the Wagar

Bankruptcy Rules provides :— Eloy,

Subject to the power of the Court to extend the time, a bankruptcy notice shall be ser

ed within one month after the issue thereof." Pursuant to the above-mentioned sub:

ion and rule a registrar in bankruptcy purported on 23rd February 1956 to extend the time for service of a bankruptcy notice issued on 18th January 1956 to 23rd April 1956. 'The notice was served on the debtor on 7th April 1956.

Held: (1) The power conferred by s. 27 (2) (c) on the court is conferred as and for judicial power exercisable as part of the judicial power of the Common- wealth ; (2) the registrar not being an officer of the court and entitled to exercise such power, the attempt by him to extend the time for service of the bankruptey notice was nugatory.

Reg. v. Davison (1954) 90 C.L.R. 353, at pp. 369, 370, 378, applied.

The conditions of par. (j) of s.