Luttrell v Commissioner of Stamp Duties - [1940] NZLR 23

Public Revenue — Death Duties (Estate Duty and Succession Duty) — Duty alleged to be Assessed on Amount in Excess of True Value of Assets — Such Duty paid "without prejudice" — Assessment not appealed from — Whether an Order for Refund of Duty paid in Excess may be brought against Commissioner — Death Duties Act, 1909, ss 62, 74 — Death Duties Amendment Act, 1925, s 5 (1).