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High Court Wellington
5 July; 7 September 1960
Barrowclough C.J.
5 July; 7 September 1960
Barrowclough C.J.
Revenue — Social security — Penal provisions of Social Security Act saved in respect of contributions or charge for any year before that commencing 1 April 1958 — Income Tax Assessment Act 1957, s. 5 (6)
Revenue — Social security — Offences — Managing director or servant of company may be guilty of offence of misapplying or permitting to be misapplied moneys deducted from salaries or wages — Social Security Act 1938, s. 119 (2)
Criminal law — Parties to offences — Managing director or servant of company may be guilty of abetting offence by company and thus be party to and guilty of that offence — Crimes Act 1908, s. 90.