Clifford v Commissioner of Inland Revenue - [1965] NZLR 1075

Income tax — Payment and recovery of tax — Assessments of income tax subject to appeal — Commissioner suing in Magistrate's Court for recovery of tax thereby assessed — Allegation that Commissioner knew that assessments were incorrect — Whether Supreme Court to grant injunction restraining Commissioner from bringing his action to a hearing — Land and Income Tax Act 1954, ss. 17, 22, 26, 209 — Magistrates' Courts Act 1947, s. 41

Practice and procedure — Injunction — Inferior Court clothed with special jurisdiction — Action brought in that Court — Allegation that action an abuse of the processes of that Court and a fraud on the powers of the plaintiff in that Court — Whether Supreme Court should issue an injunction to restrain plaintiff from bringing his action to a hearing.