Vuleta v Commissioner of Inland Revenue - [1962] NZLR 325

Evidence — Proof — Defendant convicted of bookmaking — Whether certificate of conviction admissible to prove that he was carrying on business as bookmaker

Revenue — Income tax — Offences — Wilfully furnishing false returns of income — Large increase in assets proved — Resulting from extensive betting activities — Whether such activities an undertaking or scheme devised for the purpose of making a profit — Whether they amount to carrying on a business — Inferences which may be drawn from such increase in assets — Land and Income Tax Act 1954, s. 88 (c).