Peck v Chief Executive, Department of Lands

Colin H Peck and Marilyn C Peck appealed against the valuation of their land, arguing that it should be valued under the concessional basis provided by section 17 of the Valuation of Land Act 1944. The sole issue before the court was whether the land should be valued under section 17 of the Act. The court examined the legislative history of section 17 and found that the purpose of the provision was to provide a rating concession to lands exclusively used for primary production in areas where lands had a potential for some other use. The court applied the test set out in the Walker case, which required continuity, diligence, and repetition of actions constituting the activity and a degree of substantiality or viability. The court found that the appellants' enterprise had a commercial purpose and character but was not of significant and substantial commercial purpose or character. The court dismissed the appeal and affirmed the determination of the Chief Executive.