§ 75. Mr. Loganasked the Attorney-General whether he is satisfied that in cases where Income Tax payers in arrears apply to the bench for consideration the magistrates have now power to deal with such applications under the Courts Emergency Powers Acts; and whether he intends to give them further powers by legislation?
§ The Attorney-GeneralThe question whether the Courts Emergency Powers Act binds the Crown is one of law which may be raised before the courts. The existing provisions and practice in connection with the collection of taxes give full opportunity for meeting the difficulties of taxpayers where special hardship due to the war is involved. Magistrates in summary proceedings for Income Tax 1403 are bound to consider the circumstances of the defendant before any order for payment can be enforced.
§ Mr. LoganDo I take the Attorney-General definitely to mean that in every case with regard to arrears there will be the right of a complainant to go to the court and ask the magistrate to exercise his discretionary powers?
§ The Attorney-GeneralThe hon. Gentleman's question deals with summary proceedings before the magistrate. In those cases, quite apart from the Act referred to, the magistrates are bound to make inquiries with regard to the circumstances of the defendant. There are other cases, and the hon. Gentleman will see in my answer a statement showing that the existing provisions stand in connection with the collection of taxes by whatever means, and full opportunity will be given for meeting the difficulties of the taxpayers.