Solicitor for the appellant, N. L. R. Griffin. Solicitors for the respondent, Dowling, Tayler, Macdonald &Walker.
[HIGH COURT OF AUSTRALIA.]
KELLY AND OTHERS
THE COUNCIL OF THE MUNICIPALITY
RESPONDENT.
OF WILLOUGHBY
ON APPEAL FROM THE SUPREME COURT OF Local GovernmentRates-Ratable land becoming not ratable-Refund of portion of
rates paid-Time of operation of statute-Local Government Act 1919 (N.S.W.) (No. 41 of 1919), secs. 132 (1) (h), 139 (7), (9)-Local Government (Amendment) Act 1927 (N.S.W.) (No. 33 of 1927), sec. 7 (h).
By sec. 139 of the Local Government Act 1919 (N.S.W.), as amended by sec. 7 (h) of the Local Government (Amendment) Act 1927, it is provided that " (9) where land which was ratable becomes not ratable, part of the rate payable thereon proportionate to the period of the year during which the land is not ratable shall be refunded by the council."
Certain land which had been ratable and rated in 1927 prior to the passing of the amending Act, which came into force on 21st March 1927, became not ratable by virtue of par. (h) of sec. 7 of that Act.
Held, that the appellant ratepayers, who had paid the rate for the year 1927, were entitled to a refund of a proportionate part of the rate for that year as from 21st March 1927.
Decision of the Supreme Court of New South Wales (Full Court): Kelly V. Council of Municipality of Willoughby, (1928) 28 S.R. (N.S.W.) 213