Constitutional law – States - Reception of English law - Status in Victoria of constitutional principle recognised in s 12 of Bill of Rights 1688.
Contract – Construction - Enforceability of contractual obligation - Treasurer of State of Victoria directed Port of Portland Authority to sell its assets and business to appellant under contract ("Contract") - Section 4A(1) of Port of Portland Authority Act 1958 (Vic) gave Treasurer power to make direction - Treasurer party to Contract on behalf of State - State agreed, in cl 11.4(a) of Contract, to amend statutes to ensure port improvements excluded from land value used to calculate appellant's land tax - State agreed, in cl 11.4(b), to refund or allow to appellant excess tax if amendments did not become law - Whether cl 11.4(b) void as dispensation by executive from land tax legislation contrary to s 12 of Bill of Rights - Whether cl 11.4(b) effected dispensation - Whether cl 11.4(b) authorised by legislature enacting s 4A(1).
Land tax – Valuation of land - Whether State's obligation in cl 11.4(b) arose - Legislative amendments made in purported conformity with cl 11.4(a) - Whether amendments ensured port improvements excluded from land value - Statutory scheme provided for "general valuation" of all rateable land in municipal district every six years - At time of Contract, no valuation for part of appellant's land by reason of former municipal rates exemption - Whether valuer had power to make supplementary valuation - Whether supplementary valuation could take into account amendments not in force at time of last general valuation - Whether court or tribunal could take into account amendments on objection against general valuation of balance of land.
Words and phrases – "dispensation", "dispensing power", "general valuation", "supplementary valuation".
Bill of Rights 1688 (1 Will & Mar Sess 2 c 2) – s 12.
Imperial Acts Application Act 1980 (Vic) – ss 3, 8.
Land Tax Act 1958 (Vic) – ss 3(2), 3(2A).
Valuation of Land Act 1960 (Vic) – ss 2(1), 2(2AA), 5A(1), 13DF, 42(1).
Judgment date
Case number
M62/2010
Before
French CJ, Gummow, Hayne, Heydon, Crennan, Kiefel, Bell JJ
Catchwords