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Court of Appeal Wellington
6, 7 July; 25 August 1961
Gresson P., North J., Cleary J.
6, 7 July; 25 August 1961
Gresson P., North J., Cleary J.
Evidence — Admissibility — Stock firm's ledger account and carbon copies of invoices — Not proved by witness having personal knowledge of transactions recorded — Hearsay — Inadmissible on prosecution for making false returns of income.
Revenue — Income tax — Offences — Charges of wilfully making false returns of income — Stock firm's ledger account and carbon copies of invoices — Not proved by witness having personal knowledge of transactions recorded — Hearsay — Inadmissible.