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Subject_1 Revenue Subject_2 Stamp Duty Subject_3 Property Purchased under Statutory Power Subject_4 Finance Act 1895 (58 Vict. c. 16), sec. 12 — Compulsory Purchase under Power Contained in Special Act — Production of Conveyance — “Completion of Purchase” — Railway — Statute. Facts: The Finance Act 1895, sec. 12, enacts—“Where after the passing of this Act, by virtue of any Act, whether passed before or after this Act, either
Held that the section applied to property purchased in the exercise of compulsory powers contained in the Special Act of a Railway Company or other party.
Opinion per curiam (1) that a conveyance which had been produced at the Collector's office in order to be provisionally marked with the duty payable, and which had then been impressed with the proper amount of duty, had not been produced duly stamped to the Commissioners in the sense of the section; and (2) that the date of “the completion of the purchase” was that of the final payment of the price.
On 6th December 1906 the Lord Advocate, as representing the Commissioners of Inland Revenue, raised an action against the Caledonian Railway Company, in which he craved—(1) declarator that “under and in respect of section 12 of the Finance Act 1895 ( v. sup. in rubric ) … the defenders, when authorised by virtue of any Act to purchase property, are bound to produce to the Commissioners of Inland Revenue, within three months after completion of the purchase, an instrument of conveyance Page: 438 ↓
The defenders, inter alia , pleaded—“(2) The defenders are entitled to absolvitor, in respect that, upon a sound construction of the Finance Act 1895, the pursuer is not entitled to decree in terms of the declaratory conclusions of the summons. … (5) Separatim —The defenders having made production of the said conveyance in terms of section 12 of the Finance Act 1895, and having made payment of the sum of £223, 10s., being the amount of the ad valorem duty payable on the conveyance in question, should be assoilzied.”
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