Clifford v Commissioner of Inland Revenue - [1964] NZLR 229

Revenue — Income tax — Notice of intention to produce copies of records — Copy of notice produced as part of proof of service of original — Whether notice to produce original notice necessary — When objection to such form of proof to be taken — Inland Revenue Department Act 1952, s. 16 B (11) (Inland Revenue Department Amendment Act 1961, s. 2).

Revenue — Income tax — Offences — Return furnished on form not properly prescribed — Return wilfully false — Whether taxpayer guilty of offence — Return showing rents received and expenses paid — Gross rents grossly understated — Whether Court may reasonably infer that assessable income also understated — Whether proof necessary that expenses not also understated — Land and Income Tax Act 1954 ss. 7, 228 (2).