Tweed Valley Fruit Processors Pty Ltd v Tweed Shire Council [1988] NSWLEC 153

Land and Environment Court of New South Wales

CITATION : Tweed Valley Fruit Processors Pty Ltd v Tweed Shire Council [1988] NSWLEC 153 APPLICANT Tweed Valley Fruit Processors Pty Ltd PARTIES : RESPONDENT Tweed Shire Council FILE NUMBER(S) : 30081; 30113 of 1987 CORAM: Holland J KEY ISSUES: :- LEGISLATION CITED: Local Government Act, 1919 Local Government (Rates and Charges) Acts of 1986 and 1987 Baldwin v. Orange City Council (1964) ; K.C.R. Pty. Limited v. Orange City Council (1968); Philp Trustee Co. Limited v. Blacktown Municipal Council (1976) ; Parramatta City Council v. Pestell (1972) ; Western Stores Limited v. Orange City Council (1973); CASES CITED: Allan E. Tucker Pty. Limited v. Orange City Council (1969) ; Picture Houses Ltd. v. Wednesbury Corporation (1948); Bankstown Municipal Council v. Fripp (1919) ; Bankstown Municipal Council v. Fripp (1919); Strathcab Nominees v. Fairfield City Council (1985) ; Pacific Outdoor Advertising Pty. Limited v. North Sydney Municipal Council (1979) DATES OF HEARING: DATE OF JUDGMENT: 12/13/1988

LEGAL REPRESENTATIVES:

JUDGMENT:

HIS HONOUR: Tweed Valley Fruit Processors Pty. Limited appeal under s.133 of the Local Government Act, 1919 against the levy by the Tweed Shire Council of a local rate under s.121(1) of that Act for the years 1987 and 1988. The two rates were levied under the title "Murwillumbah Publicity Local Rate". When the 1987 rate was levied the appellant owned Lot 2 in Deposited Plan 717401 and the rate was levied upon that land. In 1988 the appellant owned, as well as that parcel of land, Lot 4 in Deposited Plan 258122 and the rate for that year was levied upon both parcels of land