Johnston and Others v Manukau City Council - [1975] 2 NZLR 469

Rates and rating — Exemption by postponement under local Acts — Council resolving to postpone rates in respect of land in error — Subsequent decision by council to cancel prior decision notwithstanding no change in use of land — Meaning of "occupier" - Rating Act 1967, ss 2, 87, 99.

Administrative law — Review of council decision to cancel previous erroneous decision — Court's discretion — Judicature Amendment Act 1972, s 4.