BASF New Zealand Ltd v Commissioner of Inland Revenue - [1994] 1 NZLR 172

Administrative law — Judicial review — Revenue — Income tax — Amended assessment — Whether ultra vires the commissioner — Whether availability of case stated procedure ousted judicial review procedure — Whether jurisdiction should nevertheless be invoked — Whether delay ground for refusing relief — Income Tax Act 1976, ss 19, 23, 26, 27, 30(1) and 33 - Judicature Amendment Act 1972, s 4(1) - High Court Rules, R 418.