Commissioner of Inland Revenue v HR Eccleston Limited - [1955] NZLR 162

Public Revenue — Income-tax — Offences — Wilfully Making False Returns of Incom — Appeal to Supreme Court on Point of Law — Information charging Offence dismissed — Magistrate's Finding of Fact — Such Finding not reviewable unless Appellant could Show, on Some Subordinate Fact in Case Stated, Only True Conclusion to be drawn that False Return made wilfully — Land and Income Tax Act, 1923, s 149 (b).