EVASION OF SALES TAX

Press, Volume LXXXIV, Issue 25589, 2 September 1948, Page 3

EVASION OF SALES TAX

FINE OF £5O IMPOSED In the Magistrate’s Court yesterday, before Mr F. F. Reid, S.M., the Collector of Customs (Mr A. W. Brown) charged Henry Rhode Lascelles (Mr A. C. Perry) with making an erroneous statement for the purposes of the Sales Tax Act, in that he made a wholesaler’s return for the month ended April 30. 1948, which was erroneous or defective, in that it failed to show certain sales. Lascelles was fined £5O and ordered to pay costs including solicitor’s fee of £2 2s. Mr Brown said defendant carried on a business which supplied cigarettes and hairdressers' requirements. The books were well kept- by the .accused, who recorded wrong amounts liable to tax. Through false returns, he had avoided tax on an amount of £921 3s lid. Some goods were liable to 10 per cent, tax and others to 20 per cent. There seemed no excuse for the commission of the offence for the books were kept with meticulous care. . Accused had been quite frank and had admitted to an inspector that he thought he might have been £5OO down, but not £9OO ,

Mr Perry said there was no attempt at concealment dnd the books, which had been well kept, were on request produced immediately. Like others with import licences, accused had been able to secure large quantities of cigarettes, which he found impossible to dispose of AH his assets were represented by goods that were unsaleable. He had put in false returns because the amount was all that he could afford to pay.