000			01276cab a2200241 4500
001			ABS54614
008			090401t1996 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u11354
041			_aeng
245			_aSumal v Islington LBC
260			_c1996
350			_a0
490			_aRating & Valuation Reporter _v(1996) 36 RVR 11-14(4)
520			_aQBD 22 July 1994. S was the freehold owner of a 40 room house, paid by four local authorities to provide accommodation for homeless people. The valuation and community charge tribunal (I) had dismissed an appeal against the decision that S was liable to collect community charge contributions from the residents, under the principle argument that it was too difficult for I to maintain a register in order to collect the monies themselves, and that it did not have discretion to revoke such designation due to hardship put upon S. "Held", above decision quashed and appeal remitted to tribunal for reconsideration as it had fettered its discretion.
650			_aCOLLECTIVE COMMUNITY CHARGE
650			_aDISCRETION
650			_aHOMELESS PEOPLE
650			_aLOCAL GOVERNMENT FINANCE ACT 1988
650			_aSUMAL V ISLINGTON LONDON BC
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c7231 _d7231