E R Squibb & Sons (NZ) Ltd v Commissioner of Inland Revenue - [1991] 3 NZLR 635

Revenue — Income tax — Powers of commissioner — Notice to taxpayer to furnish information and to produce and hand books and documents to officers — Allegation that commissioner had no reasonable grounds for issuing notice and had improper purpose — Whether proceedings for judicial review available to impugn process — Inland Revenue Department Act 1974, s 17.

Administrative law — Judicial review — Revenue — Income tax — Assessment — Notice to taxpayer to furnish information and to produce and hand books and documents to officers — Allegation that commissioner had no reasonable grounds for issuing notice and had improper purpose — Whether proceedings for judicial review available to impugn process.