Scollard v Humphries - [1933] NZLR 169

National Expenditure Adjustment — Contract to sell Goodwill of Hotel and Sublease — Transfer of Sublease and Mortgage back to Vendor — Whether Act applies to Original Contract or Subsequent Mortgage — Premium or Bonus — Whether to be deemed Interest or Rent — National Expenditure Adjustment Act, 1932, Part III, ss 29 (3) and 31.