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Decision Next Week in Fuel Duty Case

6th March 1959, Page 44
6th March 1959
Page 44
Page 44, 6th March 1959 — Decision Next Week in Fuel Duty Case
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Which of the following most accurately describes the problem?

Keywords : Excise, Taxation, Law / Crime

t-t A DECISION will be given at Allele.

next Wednesday, in the case of George Gray, Clackmannan, a bus operator who is accused of failing to pay £1,482 10s. duty on 10,700 gallons of heavy oil alleged to have been used in his vehicles (The Commercial Motor, last week).

'Gray is also charged with obstructing two Customs and Excise officers by failing to produce records—or, alternatively, failing to produce records—and of failing to keep accounts and records relating to heavy oil used between October 12, 1956, and October 11. 1957.

Mr. N. R. Wylie, prosecuting, submitted on Monday that failure to pay duty was the most serious of the charges and it had been proved by the prosecution. The matter was "screaming out for an explanation," and if no explanation was given the inference was that an offence had been committed. In any case. there was sufficient evidence in the fact that records had not been kept.

Mr. R. A. Bennett, defending, claimed that it had not been proved that the oil was heavy oil within the complicated terms of the regulations, or that Gray had used the oil rather than caused or permitted it to be used.

After listening to the submissions, which lasted four hours. Sheriff Murray said he would announce his decision next Wednesday.