Hawke's Bay Farmers' Co-Operative Association v Gower - [1925] NZLR 189

Landlord and Tenant — Lease containing Purchasing Clause — Lease assessed for Land-tax — Incidence of Tax — Originating Summons under Declaratory Judgments Act, 1908, to determine whether Lessor or Lessee liable for Tax — Conclusiveness of Assessment against Lessee — Competency of Proceedings — Jurisdiction — Land and Income Tax Act, 1916, ss 18, 162.