Polley v West Lothian Council and another

Bankruptcy – Sequestration – Recovery of council tax. Court of Session: Dismissing an action in which the pursuer sought reduction of five summary warrants, a charge for payment of money and decree of sequestration, the action having arisen out of a dispute about her non-payment of council tax, the court held that reduction was only available where there were exceptional circumstances, eg fraud on the court, and there must be specific averments in support of such a plea, however there were no such averments in the pleadings.

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