§ Mr. PRETYMANasked whether, in view of Mr. Justice Hamilton's decision that a deduction for Income Tax should be allowed before the assessment of Mineral Rights Duty, he is prepared to refund any overpayments of duty which have been made?
§ Mr. MASTERMANIn the event of the final decison of the Courts being adverse to the Crown, applications for a refund of duty which may have been overpaid will be entertained.
§ Mr. PRETYMANAre we to infer from the answer of the hon. Gentleman that the case will be carried to the Court of Appeal?
§ Mr. MASTERMANI cannot say anything about that at the moment.
§ Mr. PRETYMANMeantime, if the decision stands, does not the hon. Gentleman think the Crown are bound to return the duty?
§ Mr. MASTERMANXo, I said in the event of the final decision of the Courts being adverse.
§ Mr. PRETYMANThen I ask is this decision to be accepted as final or not?
§ Mr. MASTERMANThat I said I could not say at the moment.
§ Mr. PRETYMANasked whether, in view of the referee's decision that no Mineral Rights Duty is leviable on surface rights, he is prepared to refund any duty which has already been paid on surface rights?
§ Mr. MASTERMANThe answer is in the affirmative.