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High Court Wellington
25 November 1959; 23 February 1960
Haslam J.
25 November 1959; 23 February 1960
Haslam J.
Revenue — Income tax — Offences — False return of income — Wilfully made only if completed with knowledge of its inaccuracy as a fact affecting the taxpayer's liability — Mens rea — Land and Income Tax Act 1954, s. 228 (1) (b).
Criminal law — Mens rea — Relevance of ignorance of law to question whether mens rea established.