Hawkes Bay Hide Processors of Hastings v Commissioner of Inland Revenue - [1990] 3 NZLR 313

Practice and procedure — Appeals to High Court — Time for appeal — Case stated by Taxation Review Authority — Appellant filed case stated on appeal from Taxation Review Authority out of time — Whether time limit of 14 days was mandatory — Whether late filing was capable of waiver by Commissioner — Inland Revenue Department Act 1974, s 43(6).