New Zealand Insurance Company Limited v Commissioner of Stamp Duties (No 2) - [1954] NZLR 1011

Practice — Appeals to Privy Council — Appeal as of Right — Commissioner of Inland Revenue's Money Claim for Death Duty — The "matter in dispute", the Amount of Death Duty (under £500) directly involved between Parties — No "claim or question to or respecting property", save and except such Money Claim — Rule referring to Matters arising as between Parties to Present Litigation only — Commissioner's Claim to disallow Debts on Particular Statutory Interpretation not Separate Question of "civil right" — Appeal not lying as of Right — "Indirectly" — Privy Council Appeals Rules, 1910, R 2 (a).

Practice — Appeals to Privy Council — Leave to Appeal in Discretion of Court of Appeal — Question involving Correct Interpretation of Section in Taxing Statute — Divergent Views as to whether Such Question of "great general or public importance" — Consideration whether Leave should be granted to Commissioner of Inland Revenue with Imposition of Suitable Terms — Court equally divided on Question of granting Leave — Commissioner's Failure to make out Case for Leave to Appeal — Privy Council Appeals Rules, R 2 (b).