M & J Wetherill Co Ltd v Taxation Review Authority - [2001] 3 NZLR 827

Revenue — Administration — Whether Taxation Review Authority's allowance of extension of time to file case stated granted in error resulting in wrongful dismissal of objection — Whether refusal to state case to and allow appeal to High Court erroneous — Taxation Review Authority Regulations 1994 (SR 1994/41), regs 6 and 8.