General Rate Act 1967–Motion to set aside justices’ commital orders–Lack of inquiry under section 103 as to reason for failure to pay rates–Order of certiorari to quash orders
In these
proceedings Mrs Sheila Margaret Lanckriet moved for an order of certiorari to
bring up and quash two orders made by Liverpool City Justices on November 2
1976, on an application by the rating officer to Liverpool City Council, for
her committal to prison for 90 days for non-payment of general rate arrears and
costs totalling £122.
D M Evans
(instructed by Woolwich Lander & Co, of Liverpool) appeared for the
applicant, and R B Martin (instructed by the Liverpool City Solicitor)
represented the respondents.
Giving
judgment, LORD WIDGERY said that the modern method of collecting rates was
governed by the General Rate Act 1967. By section 97 of the Act the rating
authority could apply to justices for a warrant to levy distress on the
ratepayer’s property to the value of the unpaid rates. No question of committal
to prison could arise until an application was made under section 102 on the
ground that there
an important safeguard in that justices, on an application for committal, had
to inquire, in the ratepayer’s presence, whether failure to pay was due to
either wilful refusal or culpable neglect. What was therefore contemplated was
that, before the final sanction was put into effect, the justices had to be
satisfied that there had been wilful refusal or culpable neglect.
What happened
in the present case was that the matter before the justices was dealt with
quite briskly. The applicant was asked by the chairman of the bench if she
could pay and, when she said she could not, the chairman said she would have to
go to prison. It was clear beyond argument there had been no proper inquiry by
the justices as to the reason for failure to pay and certiorari should go to
quash the two orders.
TALBOT and
SLYNN JJ agreed, and the applicant was granted an order of certiorari to quash
the committal orders.
