De Luxe Theatre Company Limited v Commissioner of Taxes - [1938] NZLR 782

Public Revenue — Land-tax — Taxpayer a Lessee on March 31 — Amending Statute, passed on October 6 following, providing Owner of Leasehold Estate to be deemed Owner of Fee-simple for Assessment of Land-tax — Annual Taxing Statute subsequently passed providing for Assessment under the Principal Act — Retrospective Effect of Amending Statute — Effect of Annual Taxing Statute — Land and Income Tax Act, 1923, s 48 (2) — Land and Income Tax Amendment Act, 1936, s 3 (1) — Land and Income Tax (Annual) Act, 1936, ss 1, 2.