§ 46. Viscount SANDONasked the Chancellor of the Exchequer whether his attention has been called to the remarks of Mr. Justice Rowlatt in Court on 25th January as to the delays in inland revenue appeals; and what action he proposes taking in the matter?
§ Mr. CHURCHILLYes, Sir; my attention has been directed to these remarks. On the genera] question, I would invite my Noble Friend's attention to the reply which I gave him on the 20th December, 1927. I am sending him a copy of it. As regards the present case, the Judge, while deploring the delay, did not assign the responsibility for it to the Inland Revenue authorities, whose explanation if invited would have been at once weighty and complete. The Commissioners of Inland Revenue, so far as they are concerned, take every measure to expedite the passage of cases to the Court. Exceptional cases will, however, arise from time to time where, owing to a variety of circumstances, a long period elapses before the matter in dispute reaches the Court.
§ Colonel WOODCOCKIs the Chancellor of the Exchequer aware that this question relates to a case which was dealt with in 1924, and dates back eight years prior to that date?
§ Mr. CHURCHILLI am sending a copy of the answer which was given on a previous occasion.