Knight v Commissioner of Inland Revenue - [1991] 2 NZLR 30

Statutes — Interpretation — Whether Commissioner of Inland Revenue entitled to resist discovery on grounds of statutory obligation to maintain secrecy — Whether defence of action constitutes "carrying into effect" Inland Revenue Acts — Inland Revenue Department Act 1974, s 13.

Practice and procedure — Discovery, production and inspection — Whether Commissioner of Inland Revenue entitled to resist discovery on grounds of statutory obligation to maintain secrecy — Inland Revenue Department Act 1974, s 13.