New Plymouth Borough v The King - [1951] NZLR 49

Local Authorities — Audit and Inspection of Accounts — Duties of Audit Office — Local Body's Balance-sheet — Crown not estopped from disputing Figures in Approved Balance-sheet - Malpractice, Collusion, or Negligence on Part of Local Body's Servants not Defence to Audit Office for Breach of Duty — Local Body not estopped from claiming against Audit Office for Loss due to Negligence of That Body's Servants — Quantum of Damages awarded against Crown — "If possible" — Public Revenues Act, 1926, s 68 (2) — Municipal Corporations Regulations, 1921 (1921 New Zealand Gazette, 2245), Reg 36.