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Local government – Council tax. The claimant sought judicial review of the justices' order for costs of £125 against him in the local authority's favour as costs of obtaining a liability order concerning his unpaid council tax. The Administrative Court set out guidance as to the interpretation and scope of reg 34 of the Council Tax (Administration and Enforcement) Regulations 1992, SI 1992/613. It held that the justices had not had sufficient relevant information, and had erred in failing to make inquiries as to the computation and elements of the £125. Further, the claimant had been denied a fair opportunity to challenge the lawfulness of the proposed order by the authority's failure to provide information as to the calculation of the sum.
Local government – Council tax. The claimant sought judicial review of the justices' order for costs of £125 against him in the local authority's favour as costs of obtaining a liability order concerning his unpaid council tax. The Administrative Court set out guidance as to the interpretation and scope of reg 34 of the Council Tax (Administration and Enforcement) Regulations 1992, SI 1992/613. It held that the justices had not had sufficient relevant information, and had erred in failing to make inquiries as to the computation and elements of the £125. Further, the claimant had been denied a fair opportunity to challenge the lawfulness of the proposed order by the authority's failure to provide information as to the calculation of the sum.
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