The Law Reports (Chancery Division)
[1920] 1 Ch 85
[CHANCERY DIVISION]
SMEETON
v.
ATTORNEY-GENERAL.
[1917. S. 1108.]
1919 July 8,
9,
10,
28.
PETERSON J.
Revenue
— Excess Profits Duty
— Profession of Engineer
— Receipt of Commission
— Service of Notice requiring Return
— Denial of Liability
— Action against Attorney-General for Declaratory Judgment
— Discretion of Court
— Question of Fact peculiar to Plaintiff
— No Public Interest
— Appropriate Remedy provided by Act
— Dismissal of Action
—
Finance (No. 2) Act, 1915 (5 & 6 Geo. 5, c. 89), ss. 39, 44, 45, sub-s. (5).