Mudgway Estate Company (Limited) v Commissioner of Taxes - (1911) 31 NZLR 148

Revenue — Assessment of Income-tax in Default of Return — Amount paid under Protest — Action for Recovery of Amount paid — Action does not lie — The Land and Income Assessment Act, 1908, Sections 16, 19, 20, 22, 25 — Action against Commissioner of Taxes under his Title of Office — Erroneous Practice.