Kildare County Council v Keogh
| Jurisdiction | Ireland |
| Judgment Date | 21 December 1971 |
| Date | 21 December 1971 |
| Docket Number | [E. No. 73 of 1961.] |
| Court | Supreme Court |
Estoppel - Defendants sued as occupiers of hereditament for arrears of rates - Prior action between same parties in which High Court adjudged that defendants not liable to pay rates - Adjudication based upon interpretation of particular enactment - Whether plaintiffs estopped from submitting that former interpretation was erroneous - Electricity (Supply) (Amendment) Act, 1930 (No. 19), s. 11, sub-s. 2.
Section 11, sub-s. 2, of the Electricity (Supply) (Amendment) Act, 1930, provides that the Electricity Supply Board shall pay to the local authority a perpetual annuity if the Board should cease to occupy a hereditament that had been vested in the Board in a particular manner. The Board ceased to occupy a hereditament which had been so vested and the Board duly paid the appropriate annuity to the plaintiffs. The defendants became the occupiers of that hereditament and they were sued by the plaintiffs for the rates payable in respect of such occupation during the two years ending on the 31st March, 1953. In that year a judge of the High Court decided in that action that the defendants were not liable for the payment of those rates on the ground that the annuity provisions of s. 11, sub-s. 2, of the Act of 1930 were a substitution for the ordinary liability of an occupier for the payment of rates in respect of his occupation of a hereditament mentioned in the sub-section. The present proceedings commenced in 1961 when the plaintiffs sued the defendants in the Circuit Court for six years arrears of rates alleged to be payable by the defendants in respect of their occupation of the same hereditament. The plaintiffs' claim was dismissed by the Circuit Court and they appealed to the High Court where the defendants contended that the issue of their liability for the payment of rates in respect of the hereditament had been decided in their favour by the High Court in...
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