| 17/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 3/64 |
Decided: 3 February, 1965 |
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Property administered by the Administrator of German Property not considered to be Crown property and, therefore, not tax-exempt - Imperial Government Notice 53 of 1957
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Appellant, the Acting Administrator of German Property, claimed that property that had belonged to a German couple was tax-exempt since it constituted Crown Property. The property had come into his hands in 1953.
The Board made extensive reference to the case Bank voor Handel en Schepvaart, NV v Administrator of Hungarian Property of 1954. It had been held that immunity had been granted to the Administrator not in the light of his office but due to the fact that he administered assets in which the Crown had "a sufficient interest to entitle it to claim that the income was immune from tax". The decision devolved as to whether the relative property, at that point in time, belonged to the Crown.
In its judgment the Court had indeed noted that "it is still necessary to decide whether this income was Crown income". Pursuant to this judgment the Imperial Government issued Notice 53 of 1957 providing that "the Administrator of German Property shall be bound by the provisions of any legislation relating to the payment of rates and taxes and that the immunity from the provisions of any such legislation to which the said Custodian and the said Administrator are, have been or will be entitled as Officers, agents or servants of the Crown, shall be waived accordingly".
The Board agreed with the Commissioner's interpretation that the waiver related to the prerogative of the Crown on its property and not to that vested in appellant in his office as servant of the Crown.
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