Dumper, Excavator Not Free from Tax
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TWOpolice appeals against dismissals by Prescot magistrates ol 2summonses against J. and L. Rigby (Wigan), Ltd., Ashton-in-Makerfield, were allowed by the King's Bench Divisional Court, last week. The summonses related to the use of a dumper and an excavator, both of which were untaxed, on construction work.
Mr. Justice Slade, giving judgment, said there was no finding by the magistrates that the dumper was used solely for construction work. The otliti was • on the owner of proving this to exempt
the . vehicle. from duty. No such evidence was given and the magistrates were wrong in their decision.
The court also held that the Magistrates were wrong in deciding that the excavator was exempt. The Lord Chief Justice, Lord Goddard, added that it vat obvious that there had been no intent to evade the tax. It was a genuine and difficult point of construction of the statute that had been raised.