Boon et Al v Comptroller of Inland Revenue (see Back of 1971)

• Jurisdiction: Saint Kitts and Nevis
• Court: High Court (Saint Kitts and Nevis)
• Judge: Glasgow, J.
• Judgment Date: 12 February 1972
• Neutral Citation: KN 1971 HC 8
• Docket Number: No. 2 of 1971
• Date: 12 February 1972

High Court

Glasgow J.

No. 2 of 1971

Boon et al

and

Comptroller of Inland Revenue (see Back of 1971)

Appearances:

The Attorney General ( Hon. Lee L. Moore) and H.M. Squires (D.P.P.) for the appellant.

Administration of Estates - Letters of Administration — Value of estate.

Statute - Statutory Interpretation — Section 72 and 70 of the Stamp Act.

Facts: This was an application by the Comptroller of Inland Revenue for a declaration that the “Declaration and account” of the estate of the deceased as filed with other documents applying for a Grant of Letters of Administration of the estate of the deceased was invalid and not to be acted upon because it did not disclose the proper value of the estate which, in the opinion of the comptroller, the property would fetch in the open market.

Facts: The issue in this case was whether ss. 70 and 72 provided that an applicant for Letters of Administration must disclose the value of the estate which in the opinion of the Comptroller of Inland Revenue the property would fetch in the open market.

Held: That there was no reason why the “declaration and account” should be set aside. Application dismissed.

Held: That the Act did not so provide.

Glasgow, J.

1 The application herein is in the following terms:–

“Let all parties concerned attend before the Judge in Chambers, at the High Court in Basseterre on Monday the 22 ^nd day of March, 1971 at o'clock, on the hearing of an application by the Comptroller of Inland Revenue that the “Declaration and Account” sworn to and filed with the Probate Court for a Grant of Letters of Administration be declared invalid and not to be acted upon in the furtherance of the grant applied, in that document does not disclose the proper value of the Estate which in the opinion of the Comptroller aforesaid the property would fetch in the open market and as such is insufficiently stamped.

2 Dated the 5th day of March9 1971.

3 This summons was taken out by Herbert M. Squires of Government Headquarters, Basseterre Solicitor for the applicant whose address is c/o the Attorney General's Chambers, Government Headquarters, Basseterre, and St. Kitts.

4 An Affidavit by Aubrey York, Acting Comptroller of Inland Revenue, was filed with the application on 5th March, 1971. The said affidavit reads as follows: –

“I AUBREY YORK of Cardin Avenue, Basseterre, Civil Servant, make oath and say as follows: –

• 1. I am the Acting Comptroller of Inland Revenue and am charged with the collection of Stamp Duties payable upon the value, which in my opinion a property would fetch if sold in the open market at the time of the death of the deceased.

• 2. That a draft valuation was first submitted by G.R. Boon for the above named deceased Estate setting out the Net Value of the Estate to be in the sum one hundred and thirty-four thousand five hundred and eighty dollars and ninety one cent ($134,580. 91) and that no Stamp Duty was payable on this amount.

• 3. That the draft declaration was rejected and later a further “Declaration and Account” was sworn to on 10 ^th November, 1970 disclosing the Net Value of the Estate to be one hundred and thirty-three thousand eight hundred and sixty seven dollars and sixty-eight cents ($133,867.68) and upon which Stamp Duty collectable was ten thousand nine hundred and fifty three dollars and seventy five cents ($10,953.75).

• 4. That a letter dated the 29th October, 1970 from G.R. Boon also outlined the Net Value of the Estate to be in the sum of one hundred and twenty eight thousand eight hundred and sixty-seven dollars and sixty-eight cents$128,867.68) but the Stamp Duty payable was in the same sum of ten thousand nine hundred and fifty three dollars and seventy five cents ($10,953.75) and which amount was subsequently collected upon the aforesaid sworn Declaration and Account (Exhibit “A” letter of 29 ^th October 1970).

• 5. Whilst considering this re-valuation and re-assessment of Stamp Duty, by letter dated 28th November 1970 I advised the Registrar that he should not act upon the Declaration and Account of the deceased Estate upon which ten thousand nine hundred and fifty three dollars and seventy-one cents...