Inland Revenue Department v Coutts Brothers Builders Ltd - [1989] 2 NZLR 105

Criminal law — Sentence — Tax prosecutions — On nine charges of failing to furnish GST returns the offender was ordered to come up for sentence if called upon on the first charge and was convicted and discharged on each of the remaining eight charges — Informant appealed — Whether District Court Judge had erred in principle in sentencing in a global fashion — Goods and Services Tax Act 1985, s 62(3)(a).