Boon et Al v Matadial

• Jurisdiction: Saint Kitts and Nevis
• Court: High Court (Saint Kitts and Nevis)
• Judge: Glasgow, J.
• Judgment Date: 30 August 1971
• Neutral Citation: KN 1971 HC 5
• Docket Number: No. 10 of 1971
• Date: 30 August 1971

High Court

Glasgow, J.

No. 10 of 1971

Boon et al

and

Matadial

Appearances:

F.E. Kelsick for the applicants.

Attorney General (L.L. Moore) and H.M. Squires for the respondent.

Judicial review. - Mandamus

Statute - Construction of statute — Statutory — Stamp Act.

Facts: Whether mandamus could lie against the Registrar of the High Court to direct him to grant letters of administration of the estate of the deceased to the applicants.

Facts: The applicants, the widow and son of the deceased, applied for a grant of letters of administration of the state of the deceased. The Registrar of the High Court refused to issue them. Whether administration of the state should have been granted to the applicants. Whether the Registrar and the Comptroller misconstrued the relevant provisions of the Stamp Act when making their decision. Whether the applicants had complied with section 70 of the Stamp Act, Cap. 257.

Held: Mandamus cannot lie against the Registrar since he is an officer of the court.

Held: That the provisions were misconstrued.

Glasgow, J.

1 Sir Geoffrey Pearl Boon, C.B.E, Q, C, (hereinafter referred to as the deceased) in his lifetime of Romneys in the Parish of St. Thomas in the Island of Saint Christopher, died on the 26th April, 1970 at Old Road in the said Island, intestate.

2 The applicants are respectively the widow and the son of the deceased and are persons entitled to a grant of letters of administration of the estate of the deceased. The respondent is and was at all material times the Registrar of the High Court, in the Saint Christopher Circuit. Between May and September, 1970 the male applicant collated information as to the assets and liabilities of the deceased and arrived at a valuation of the assets of the deceased. He thereupon instructed Messrs Pannell Fritzpatrick & Company, Chartered Accountants of Basseterre in the said island “to verify the said valuations, to check the correctness of the liabilities and prepare a statement” in order to enable the applicants to complete the affidavit as to type value of the deceased's estate. A statement was in fact prepared by Messrs. Pannell Fritzpatrick & Company and submitted by the male applicant to the Comptroller of Inland Revenue on the 11th September 1970 for his comments. On the 12th October, 1970, the Comptroller of Inland Revenue wrote to the male applicant accepting the valuations of the assets but requesting documentary evidence of certain of the assets and of the liabilities with explanation of certain specified items. On the 14th October, 1970 the male applicant replied to the Comptroller's letter of 12th October, 1970 giving the Comptroller the information requested, except the information with respect to one item which was supplied by Pannell Fritzpatrick & Company by letter to the Comptroller dated the 16th October, 1970, On the 28th October, 1970 the male applicant sent an amended statement to the Comptroller inviting his comments thereon. On the 9th November, 1970 the value of the deceased's estate as set out in a draft declaration was agreed by the Comptroller. The Comptroller assessed at $10,953.75 the stamp duty payable on letters of administration of the estate of the deceased as shown by the account contained in the declaration, and he stamped the declaration in accordance with his assessment. On the same day the applicants swore to the said declaration and signed it before a Commissioner for Oaths.

3 On the 10th November, 1970, stamp duty amounting to $10,953.75 was paid by the applicants. This sum was not paid on the declaration made by the applicants, as the applicants contend, but on letters of administration. The failure to recognise this fact is responsible for much of the confusion which led to this application.

4 On the 10th November, 1970 the applicants entered into a bond and through their solicitor stated in writing that application would he made to a Judge in Chambers for an order for a grant to them of letters of administration of the estate of the deceased. The application was not put before a judge to be considered by him; it was dealt with by the Registrar who had power, under the Supreme Court Revision Rules, 1969 (S.R.O. 15/69) to grant letters of administration in the name and under the seal of the Court.

5 On or about the 14th November, 1970 the Acting Comptroller had a telephone conversation with the Registrar as a result of which the Registrar took no further action with respect to the application for letters of administration. On the 28th November, 1970 the Registrar received from the Acting Comptroller a minute in the following terms: –

“The Registrar.

Under the provisions of the Stamp Act it is necessary to revise the amount of duty payable in respect of the late Sir Geoffrey Pearl Boon C.B.E Q.C, who died on the 26th day of April 1970.

Probate in this matter was stamped at my office on or about 10th November, 1970.

Should this document come for registration, I would wish to discuss this matter with you within the provisions of the Stamp Act.

Grateful also that you return the said document to my office.

Thank you.

(Sgd.) Aubrey St. C. York

Ag. Comptroller of Inland Revenue

28th November, 1970”

6 On the 17th February, 1971 the Acting Comptroller served on the Registrar a copy of a statement prepared by the said Acting Comptroller in respect of the estate of the deceased. The Statement shows that a balance of $221,713.15 is still due and owing for stamp duty in respect of the estate of the deceased.

7 On the 5th March, 1971 an ex parte application—Miscellaneous Suit No. 2 of 1971–.with supporting affidavit was filed in the High Court on behalf of the Comptroller, praying that the declaration on oath as to the value of the deceased's estate sworn by the...