TAXATION CHARGES

Press, Volume CI, Issue 29752, 20 February 1962, Page 23

TAXATION CHARGES

Builder Fined £lOl

fWZ. Press Association) PALMERSTON NORTH, February 19. ‘The defendant is probably the product of circumstances in which builders And themselves. The defendant began in business as a builder with nothing, and his total debt HabHitiea are now £11.000." said Mr Bellwood, counsel for William Ronald Artidge. who faced taxation charges totalling £587 19s 7d in the Magistracy Court at Palmerston North today. The defendant, who had a wife and four children, had failed to make himself acquainted with business procedure and failed to face reality, hoping for a mdrc'.e Any Court penalty could affect the family more than the defendant. The District Commissioner of Taxes proceeded against the defendant on three charges of knowingly permitting to be used for other purposes, amounts totalling £587 19s 7d, made as tax deductions from source deduction payments made to employees The amounts alleged to be due to the Commissioner of Taxes were £122 17s for the year ended March 31, 1959, £207 10s Id for 1960, and £257 Ils 8d for 1961.

The Magistrate (Mr D. G Sinclair) said it had been the practice of the Court to impose a monetary penalty calculated on the rate of interest from the time a defendant had had use of the department's money. In the present case the Court saw no need for a punitive penalty. On the first charge defendant would be fined £36. on the second £4O, and on the third £25.