For the reasons stated no declaration can be made as to the constitutional validity of sec. 18A. Inasmuch as that was the only ground pleaded for impeaching the assessment, it is impossible in the present state of the pleadings to make any conclusive order. The parties are at liberty to amend as they may be advised and to apply.

[2]

Parties to be at liberty to amend as they may be advised and to apply.

[3]

Solicitors for the plaintiff, Allen, Allen & Hemsley.

[4]

Solicitor for the defendants, J. V. Tillett, Crown Solicitor for New South Wales.

[5]

[1] (1878) 7 Ch. D. 735, at p. 740.

[6]

[4] [1916] HCA 84; (1916) 21 C.L.R. 407, at p. 417.

[7]

[10] (1890) L.R. 17 Ind. App. 122, at p. 127.

[8]

[11] (1881) 6 App. Cas. 373, particularly at p. 380.

[9]

[12] [1925] UKPCHCA 3; (1926) A.C. 155; 37 C.L.R. 290.

Parties

Applicant/Plaintiff:

# Universal Film Manufacturing Company (Australasia) Ltd

Respondent/Defendant:

New South Wales \[1927\] HCA 50;

Legislation Cited (4)

Income Tax (Management) Act 1912

South Wales Income Tax (Management) Act 1912

Tax (Management) Act 1912

Tax (Management) Amendment Act 1925

Cases Cited (2)

Universal Film Manufacturing Company (Australasia) Ltd v New South Wales [1927] HCA 50; (1927) 40 CLR 333 (25 November 1927)

(1927) 40 CLR 333