NO TAXATION RETURNS.

New Zealand Herald, Volume LXI, Issue 18663, 20 March 1924, Page 9

NO TAXATION RETURNS.

AN ACCOUNTANT FINED. —— ■■ 1 '"* ft ' TOTAL OF £68 TO PAY. ♦ — ■ .' AN INEXCUSABLE OFFENCE. [BI TELEGRAPH. ASSOCIATION.] CHRISTCHURCH. Wednesday. A Christchurch public accountant,. Wilfred S. Godfrey, who for some years failed to make income tax returns, appeared at the Magistrate's Court to-day before Mr. vera. Wilson, S.M., and found that his neglect is to cost him £68 in fines and costs. -He pleaded guilty to four charges of failing to furnish' income tax returns for the years 1920, 1921, 1922 and 1923, -trustee in an estate. He pleaded guilty to four similar charges, covering the same period, in respect of the same estate.. Mr. A. T. Donnelly represented the Commissioner of Taxes, and Mr. O. T. J. Alpers appeared on behalf of defendant. ' Mr. Donnelly ■ said that the defendant, a public accountant, had made no returns to the department since 1915. Although returns had not been made on occasions the commissioner had made default assessments against the defendant, and these had been paid. There was no suggestion that the defendant had intended to defraud the department. He had . been interviewed many times in reference to the returns, and he had promised to maio them, but every time he failed to do so. The case appeared to be one of very gross negligence, and /'no explanation of this negligence had been made to the department. The real object of the present proceedings was to force returns out of the defendant. Mr. Alpers said that Godfrey did not wish him to make any excuses for his conduct, because he realised that it was inexcusable. The returns' required by the department had now been made, and were delivered in Wellington last Friday. Defendant had not tried to defraud the department, and had even over-paid his tax. in some cases when the default assessments had been made against him. The Magistrate:. Has he been a muddler? Mr. Alpers: No, Your Worship. He has been a busy man, and has neglected his affairs for those of other people. He had not worried much about his personal tax, and the estate, ; too, was something of a family affair. The magistrate said that there were strange circumstances about the case. For eight years no returns were made, and on several occasions default assessments had been paid. In - the year 1922-23 the Commissioner of • Taxes seemed to have become tired, and the defendant paid nothing and said nothing. The defendant was an accountant, and the nature of his business was to keep accounts i in order and to send in prompt returns. If he was unable to do this for himself, he should have been able to get a member of his staff to do it for him. He thought that defendant had intended - to defraud the department, because he had made no returns,' remaining silent. This was, of course, a less active form of defrauding than that of the making of false returns, but still it was a grave offence. Godfrey was fined £5 and costs on each charge, and ordered to pay solicitor's fees,- £3 each charge. _ .