Reckitt and Colman (New Zealand) Limited v Taxation Board of Review and Another - [1966] NZLR 1032

Income tax — Appeals to Supreme Court — Taxpayer's objection determined against him by Taxation Board of Review — Notice of appeal to Supreme Court filed more than 30 days after Board's determination — Whether Commissioner of Inland Revenue has power to waive lateness of notice of appeal — Inland Revenue Department Amendment Act 1960, s. 29.