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High Court Wellington
26 September; 6 October 1960
McCarthy J.
26 September; 6 October 1960
McCarthy J.
Revenue — Income tax — Offences — Wilfully making false returns of income — Substantial and repeated understatements of income may by themselves furnish evidence of guilt — Land and Income Tax Act 1954, s. 228 (1) (b).
Practice and procedure — Appeal to Supreme Court — What is question of law? — Summary Proceedings Act 1957, s. 107.
Criminal law — Summary Proceedings — Appeal on question of law? — What is question of law? — Summary Proceedings Act 1957, s. 107.