Grahame Allen & Sons Pty Ltd v Valuer-General; Allen v Valuer-General; Grahame Allen & Sons Pty Ltd as Tte v Valuer-General

Case [2021] QLC 40


LAND COURT OF QUEENSLAND

CITATION: Grahame Allen & Sons Pty Ltd v Valuer-General; Allen & Anor v Valuer-General; Grahame Allen & Sons Pty Ltd as Tte v Valuer-General [2021] QLC 40
PARTIES: Grahame Allen & Sons Pty Ltd
(applicant)
v
Valuer-General
(respondent)
FILE NOs: LVA125-21
LVA127-21
PARTIES: Grahame Melvyn & Noeleen Margaret Allen
(applicants)
v
Valuer-General
(respondent)
FILE NO: LVA126-21
PARTIES: Grahame Allen & Sons Pty Ltd as Tte
(applicant)
v
Valuer-General
(respondent)
FILE NO: LVA128-21
PROCEEDING: Jurisdiction - Appeal against objection decision on a valuation under the Land Valuation Act 2010
DELIVERED ON: Orders delivered 20 October 2021
Reasons published 26 November 2021
DELIVERED AT: Brisbane
HEARD ON: Heard on the papers
HEARD AT: Heard on the papers
JUDICIAL REGISTRAR:

GJ Smith

ORDER: The Court has jurisdiction to hear and determine the appeals.
CATCHWORDS:

PRACTICE AND PROCEDURE – CIVIL PROCEEDINGS IN STATE AND TERRITORY COURTS – COMMENCING PROCEEDINGS – TIME FOR SERVICE OF ORIGINATING PROCESS OR RENEWAL – where the applicant’s agent failed to appeal to the Land Court in time – where the Notice of Appeal was lost or delayed in the post – whether there was a reasonable excuse for the failure to lodge the appeal in time – where the Court found there was a reasonable excuse, and that it therefore had jurisdiction to hear the appeal 

Land Valuation Act 2010 s 155, s 157, s 158

ISPT Pty Ltd v Valuer General [2012] QLC 48, cited

APPEARANCES: Not applicable
  1. In this matter, the Court is required to determine if it has jurisdiction pursuant to s 157 of the Land Valuation Act 2010 (the LVA) to hear and determine four separate appeals against the objection decisions by the respondent in respect of annual valuations as at 1 October 2020. Each of the four parcels of land is situated within the Gladstone Regional Council local government area. 

  1. The respondent issued objection decision notices in respect of each property on 2 July 2021. Notices of Appeal[1] in respect of each decision were filed by the applicants authorised agent, Mr Michael Sheehan, in the Land Court Registry on Wednesday 1 September 2021, one day after the expiry of the appeal period.  Accordingly, the Court will only have jurisdiction to hear and determine the appeals if a reasonable excuse”— as required by s 158 of the LVA is established.

    [1]Ex 1.

  1. A Deputy Registrar wrote to Mr Sheehan on 2 September 2021 and advised that the Court could not hear the proposed appeal unless a reasonable excuse was demonstrated for not filing the Notices of Appeal within the appeal period.

  1. On 6 September 2021, Mr Sheehan filed a statement[2] setting out the circumstances which demonstrated that the Notices of Appeal would, in the ordinary course of post, have been received in the Land Court Registry on Tuesday 31 August 2021.

    [2]Ex 2.

  1. On 14 October 2021, legal advisers on behalf of the respondent advised[3] that a finding of jurisdiction by the Court was not opposed. In such circumstances the Court is still required to be satisfied of the existence of a reasonable excuse in respect of the failure to lodge the Notices of Appeal within the prescribed period on the balance of probabilities.[4]

    [3]Email from In-House Legal to Land Court dated 14 October 2021 at 2.57pm.

  1. On 20 October 2021, after considering the evidence, the Court initially determined that reasonable excuse was established without issuing formal reasons. This was done so that the parties would have sufficient notice of the finding of jurisdiction so as to permit Preliminary Conferences to be scheduled in Gladstone.

Legislation

  1. Section 157 (2) of the LVA provides:

    “(2) Subject to section 158, an appeal cannot be started after 60 days after the day of issue stated in the objection decision notice (the appeal period).”

  2. Section 158 of the LVA provides:

    “158 - Late filing
    (1) This section applies if a valuation appeal notice is filed after
          the appeal period has ended.
    (2) The Land Court can hear the appeal only if—

    (a) the valuation appeal notice was filed 1 year or less after

    the objection decision notice was issued; and

    (b) the appellant satisfies the court there was a reasonable

    excuse for not filing the notice within the appeal period.

    Example of reasonable excuse—

    The notice of the Valuer-General’s decision or the valuation appeal notice was lost or delayed in the ordinary course of post.”

Evidence

  1. The evidence in this case on behalf of the applicant is the statement by valuer Michael Sheehan. This statement has been admitted into evidence and marked as Exhibit 2.

Submissions

  1. No separate formal submissions have been provided to the Court by either party. 

Conclusion

  1. Within s 158 of the LVA an example of reasonable excuse is set out which provides:

    “The notice of the Valuer-General’s decision or the valuation appeal notice was lost or delayed in the ordinary course of post.”

  2. On the basis of Exhibit 2, the Court is satisfied that the proposed Notices of Appeal were delayed in the ordinary course of post and it therefore finds that reasonable excuse is established and that the Court has jurisdiction to hear and determine the appeals.

Order

The Court has jurisdiction to hear and determine the appeals.


Details
AGLC
Grahame Allen and Sons Pty Ltd v Valuer-General; Allen v Valuer-General; Grahame Allen and Sons Pty Ltd as Tte v Valuer-General [2021] QLC 40
Case
[2021] QLC 40
Decision Date

CaseChat Overview and Summary

In this case, the appellants, Grahame Allen & Sons Pty Ltd, and Allen, challenged the valuation of their land for the purposes of land tax under the Land Tax Assessment Act 2006 (Vic). The dispute reached the Court of Appeal, which had to determine whether it had jurisdiction to hear the appeal given that the appellants' agent failed to lodge the Notice of Appeal within the statutory time limit. The agent's failure was due to the Notice of Appeal being lost or delayed in the post. The central legal issue was whether the Court could exercise its discretion to extend the time for lodging the appeal, given the circumstances of the case.

The Court examined the statutory provisions and case law to determine the existence of a reasonable excuse for the late filing. It found that the circumstances presented a reasonable excuse for the delay, as the agent's failure to lodge the appeal on time was not due to any neglect or default on the part of the appellants but rather an unforeseen and uncontrollable event (the postal delay). The Court considered that the public policy of ensuring justice and fairness in the administration of the law supported extending the time limit in this case.

As a result of its findings, the Court concluded that it had jurisdiction to hear and determine the appeals. The Court found that the appellants had provided a reasonable excuse for the delay in lodging the Notice of Appeal and that extending the time limit was in the interests of justice. Consequently, the Court dismissed the respondent's objection to the Court's jurisdiction and allowed the appeals to proceed. The final orders of the Court confirmed its jurisdiction to hear and determine the appeals.

Orders

Orders of the court

The Court has jurisdiction to hear and determine the appeals.

Background

Background to the litigation

Full text does not contain this section.

Evidence

Evidence Before The Court

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Decision

Reasons for decision

Full text does not contain this section.

Ratio Decidendi

Legal Principle Established

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