Commissioner of Stamps v Erskine - [1916] NZLR 937

Revenue — Gift Duty — Voluntary Contract to transfer Land — Title under Land Transfer Act — Gift Duty not claimed when Transfer presented for Stamping — Subsequent Claim for Duty on Presentation for Registration — Notice by Donor of Revocation of Gift — Request for Withdrawal of Instrument — Refusal — When Gift completed — Registration — Effect of — Land Transfer Act — Right to claim Withdrawal of Instrument — Practice — Objection to Assessment — Remedy not confined to Appeal — Death Duties Act, 1900, ss 39 (a), (f), 40 (3), 52, 60, 69.