Loading... Please wait...
High Court Wellington
26 November; 17 December 1962
McGregor J.
26 November; 17 December 1962
McGregor J.
Revenue — Income tax — Taxpayer acquitted on charge of wilfully filing false returns — Whether Commissioner estopped from assessing penal tax — Meaning of "evade" — Land and Income Tax Act 1954, s. 231.