An application was brought to determine whether the Respondent had the power to alter valuations in accordance with section 29, or sections 28 and 29A of the Valuation of Land Act 1944. Determining either interpretation would affect some of the Applicant’s assessed land tax. The Applicant was seeking a declaration that the Respondent had the power to alter valuations in accordance with section 29 of the Act, while the Respondent argued that its power was confined to sections 28 and 29A of the Act.
The Court considered the Act, in particular sections 28 to 29A and determined in favour of the Applicant, that the Respondent had power to alter valuations under section 29(1) of the Act, noting that sections 28, 29 and 29A had differences, but the reference in section 29(1) to “at any time” should be read as not restricted to a period during which the annual valuation is enforced. Furthermore, the Court also looked at retrospective amendments to the Act and concluded that previous similar provisions acted with similar effects to section 29(1).
Consequently, the Court did not consider it necessary to determine the submissions of giving effect to sections 28(4) or 28(4A) and made a declaration in the terms sought by the Applicant.
The judgment is published here.