Loading... Please wait...
High Court Wellington
15, 22 April 1964
Wilson J.
15, 22 April 1964
Wilson J.
Criminal law — Evidence and proof — Prosecution making out prima facie case — Facts proved consistent with guilt or innocence — Whether defendant called on for answer.
Income tax — Offences — Wilfully furnishing false returns — Use of "assets accretion" method of assessing true income — How far applicable — Elements of offence — Land and Income Tax Act 1954, s. 228 (1) (b).