Maxwell v Inland Revenue Commissioner - [1959] NZLR 708

Evidence — Admissibility — Public Revenue — Income Tax — Statement prepared by Taxpayer's Accountant and Letter Containing Admissions written by Accountant to Commissioner of Inland Revenue during Negotiations relating to Assessment of Tax — Such Statements produced at Hearing of Charges of Wilfully making False Returns — Accountant, as Taxpayer's Agent, authorized to interview Tax Inspector — No Proof that Admissions on Taxpayer's behalf within Scope of Accountant's Authority — Strict Proof only receivable in Evidence against Taxpayer — Statement and Letter inadmissible.

Revenue — Income tax — Commissioner's Assessment — Provision that Assessment deemed Correct — Such Provision not to be invoked in Criminal Proceeding — Land and Income Tax Act 1923, s. 18 — Land and Income Tax Act 1954, s. 26.