Martin Holdings Ltd v Commissioner of Inland Revenue - [1974] 1 NZLR 638

Income Tax — Offences — Failure to furnish return on or before last date — Return posted in time ordinarily to have arrived on or before last date — Certificate that return had not been received — "Sufficient evidence" — Onus of proof — Land and Income Tax Act 1954, s 7 — Land and Income Tax Regulations 1946 (SR 1946/74), regs 15(1), 16, 17, 33.