“OUT OF TIME”
FLAW IN UNEMPLOYMENT ACT. HAWERA PROSECUTION DISMISSED. An action by the Commissioner of Taxes against John Swanson for payment of penalty imposed for late payment of unemployment tax was dismissed by Mr. J. H. Salmon, S.M., in the Hawera Magistrate’s Court yesterday on the grounds that the prosecution was “out of time.” For the defendant Mr. R. J. O’Dea objected to the prosecution on the grounds that it was out of time. Section 50 of the Justices of the Peace Act stated that every such information should be laid within six months from the time when the matter of such information arose It was on this provision that he based his objection to the proceedings. Section 17 of the Unemployment Act, under which the charge was made, did not evade the provision in the Justices of the Peace Act by declaring the offence of nonpayment of levies a continuing one; it did not fix a time for payment and then give so many days’ grace. In the case in point, said Mr. O’Dea, even if the Court held the offence to be a continuing one, the offence would continue only until the instalments were paid. Defendant had paid his levies in October. 1932, and had actually paid for another year in advance. If objection were raised to his argument on the grounds of non-payment of the 19. per cent, penalty, which defendant had not yet paid, counsel submitted that the correct interpretation of Section 17 of the Unemployment Act was that the penalty was recoverable by a civil action under Section 23 for the amount due. Mr. W. J. Berryman, who conducted the department’s case, said he had been instructed by the Commissioner of Taxes to prosecute as he had done. The magistrate, Mr. .T. H. Salmon, S.M., said he would uphold Mr. O’Dea’s contention that the action was out of time. Swanson was really being prosecuted for unpaid penalty——a trifling matter. He would, dismiss the information.
Mr. O’Dea added that Swanson’s failure to pay the penalty was due to the neglect *of the department in answering correspon den ce.
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https://paperspast.natlib.govt.nz/newspapers/HAWST19331109.2.31
Bibliographic details
Hawera Star, Volume LIII, 9 November 1933, Page 4
Word Count
353“OUT OF TIME” Hawera Star, Volume LIII, 9 November 1933, Page 4
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