Pickfords Wins Licence.duty Case
Page 23
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THE well-known concern of Pick" fords, Ltd., successfully defended a complaint lodged against it, in the .Glasgow stipendiary magistrate's court, concerning licence duty on a heavy motor, vehicle, when the magistrate upheld that the vehicle was properly licensed at a rate of £130 per annum, instead of at a higher rate as claimed by the Glasgow police.
The magistrate, in a prepared judgment, said that he heard evidence in connection with this complaint on December 17, and representations by Mr. J. Robertson, procurator-fiscal, and by Mr. T. P. MacDonald, advocate for the respondent. It was contended against the company that, a licence having been taken out with the London County Council at the rate of £130 for the period from January Ito December 31, 1945, it did on April 4, and again on August 28, in Glasgow, use the vehicle in a manner which brought it within a description of vehicle for which a higher rate of duty should have been paid.
There was no alteration in the construction or condition of the vehicle since it was originally licensed, and no change had taken place in the manner in which it had been used.
The vehicle was used in Glasgow on the dates specified in the normal way and for the purpose for which it was licensed.
On the facts, it was contended by the complainer that the vehicle should have been licensed under paragraph 5 (c) (iii) of the Second Schedule, providing for a higher rate of duty.
The real contention of the complaint was that the vehicle should have been licensed originally as one in which the trailer is attached to the drawing portion by partial superimposition. The magistrate considered that that section was intended to meet circumstances in which, after a licence had been taken out, the user did one of three things—he altered its condition, changed the manner of its use, or changed the purpose for which he was using the vehicle.
It was admitted by the procuratorfiscal that no alteration. had taken place in the condition of the vehicle, and it had not been proved that there had been any change in the manner of its use such as would have the effect of bringing it within the higher tax class.
As the essence of the complaint was that Pickfords, Ltd., used the vehicle in an altered condition, or for some purpose for which it was not licensed, in his opinion the complaint failed. Accordingly, the magistrate held that Pickfords, Ltd., was not guilty of any licensing offence.