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High Court Wellington
16 October; 29 November 1957
Turner J.
16 October; 29 November 1957
Turner J.
Revenue — Income tax — Returns of Income Fraudulent or Wilfully Misleading — Nature of Onus of Proof — "Wilfully misleading" — Land and Income Tax Act 1923, s. 16 (Land and Income Tax Act 1954, s. 24).