Commissioner of Inland Revenue v West-Walker - [1954] NZLR 191

Public Revenue — Income Tax — Solicitor's Common-law Privilege and Obligation not to disclose Communications from Client — Demand by Commissioner to Solicitor to furnish Information and produce Client's Books and Documents — Solicitor entitled to decline to furnish to Commissioner Information protected against Disclosure by Common-law Privilege in Relation to Professional Advice and Assistance, without Client's Previous Assent — "Every person" — Land and Income Tax Act, 1923, s 163 — Finance Act (No 2) 1948, s 12.

Criminal law — Practice — Justices of the Peace — Case Stated pursuant to s 4 of Justices of the Peace Amendment Act, 1946 — Scope and Application of Such Procedure — All Relevant Facts to be ascertained before Case Stated for Opinion of Supreme Court — Questions of Law whereon Opinion of Supreme Court not desired to be decided before Question of Law reserved — Justices of the Peace Amendment Act, 1946. s 4.