Gill v Regina (Criminal Appeal No. 42 of 1956)
Observed later treatment
No later-treatment classification is recorded for this judgment.
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Holding
The Court held that 'trade' and 'business' are not synonymous terms under the Bankruptcy Ordinance, and that a person carrying on the business of a transporter does not 'continue to trade' within section 137(1)(r). The conviction on the first count was quashed. The Court held that both the record of private examination signed by the appellant and the transcript of his public examination were admissible in evidence. The conviction on the second count for failing to keep proper books of account was upheld. The Court held that a fine is a competent sentence for bankruptcy offences under section 27(3) of the Penal Code, though imprisonment may be more appropriate in many cases.
Outcome
Conviction on first count quashed; conviction on second count and sentence of three months' imprisonment upheld
Facts
The appellant was engaged in the business of a transporter. A receiving order was made against his estate on 3 September 1954, and he was adjudged bankrupt on 28 March 1955. He was charged with two offences under the Bankruptcy Ordinance: continuing to trade after knowing himself to be insolvent between 2 September 1953 and 2 September 1954, and failing to keep proper books of account during the three years preceding his bankruptcy petition. During his private examination by a bankruptcy officer and his public examination in court, the appellant admitted that he started business as a transporter in 1948-1949, gave up the business in February 1954, knew he was insolvent throughout the period he carried on business, and kept no accounts or records. The magistrate convicted him on both counts and sentenced him to three months' imprisonment on each count to run consecutively.
Issues
- Whether a person who continues to carry on the business of a transporter is a person who 'continues to trade' within the meaning of section 137(1)(r) of the Bankruptcy Ordinance.
- Whether the typed transcript of shorthand notes of the appellant's public examination in bankruptcy was admissible in evidence in the subsequent criminal proceeding.
- Whether the record of the appellant's private examination by a bankruptcy officer was admissible in evidence.
- Whether the appellant was entitled to the benefit of the proviso to section 141 of the Bankruptcy Ordinance.
- Whether a fine is a competent sentence for a bankruptcy offence under the Bankruptcy Ordinance.
Orders
- Appeal against conviction on the first count (continuing to trade while insolvent) allowed.
- Conviction and sentence on the first count set aside.
- Appeal against conviction on the second count (failing to keep proper books of account) dismissed.
- Appeal against sentence on the second count dismissed.
- Sentence of three months' imprisonment on the second count upheld.
Rules and key headnotes
Legislation cited (11)
- Bankruptcy Ordinance (Cap. 30) s.137(1)(r)
- Bankruptcy Ordinance s.141(1)
- Bankruptcy Ordinance s.17(8)
- Bankruptcy Rules r.55
- Bankruptcy Rules r.317
- Civil Procedure Ordinance s.3
- Civil Procedure Rules Order XVII r.5
- Penal Code s.27(3)
- Criminal Procedure Code s.381
- Indian Evidence Act s.21
- Indian Evidence Act s.105
Cases cited (18)
- Delany v Delany (15 L.R. (Ir.) 67)
- Skinner v Breach (96 L.J. K.B. 834)
- Brimelow v Casson ([1924] 1 Ch. 302)
- National Association of Local Government Officers v Bolton Corporation ([1943] A.C. 166)
- Harris v Amery (13 L.T. (n.s.) 504)
- Speak v Powell ((1873) L.R. 9 Exch. 25)
- Rolls v Miller (21 Ch. Div. 71)
- Doe v Keeling (1 M. & S. 95)
- M. & F. Frawley Ltd. v Ve-ri-Best Manufacturing Co. ([1953] 1 Q.B. 318)
- Commissioner of Stamps, Straits Settlements v Oei Tjong Swan and others ([1933] A.C. 378 (P.C.))
- R v Tuttle (21 Cr. App. Rep. 85)
- Reg v Erdheim ([1896] 2 Q.B. 260)
- Mohamed Hassan v Regina (Criminal Appeal No. 104 of 1955)
- Kassamali Virji Madhani v Regina (Criminal Appeal No. 25 of 1956)
- Mohamed Alan s/o Alam Din, 23 K.L.R. Pt. I 34
- In re a Debtor ([1927] 1 Ch. 97)
- Smith v Anderson (15 Ch. Division 247)
- Re Grindle~. (1892) N.Z. LR. 130
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.