Clifford v Commissioner of Inland Revenue - [1963] NZLR 115

Revenue — Income tax — Offences — Wilfully furnishing false returns of income — Whether return must be on prescribed form — Whether evidence of understatement of gross receipts sufficient — Notice of intention to produce records — How service to be proved — Land and Income Tax Act 1954, ss. 7, 228 (b) — Inland Revenue Department Amendment Act 1961, s. 2 (11).