Wayman v Regional Controller of Inland Revenue - [1989] 2 NZLR 547

Criminal law — Practice and procedure — Appeals to High Court — Admissibility of evidence — Whether, if evidence has been improperly admitted so that there is insufficient admissible evidence against an accused, there can be an appeal — Summary Proceedings Act 1957, s 108.

Evidence — Admissibility — Documentary evidence in tax prosecution cases — Whether s 21 of the Inland Revenue Department Act is a code for the production of documents in tax prosecution cases — Whether prosecutor is required to give notice of intention to produce if documents are otherwise admissible — Inland Revenue Department Act 1974, s 21.

Revenue — Income tax — Prosecution — Admissibility of evidence — Accountant was convicted in District Court of offences relating to preparation of client's tax returns — During trial Commissioner, without prior notice, produced documents which were essential to his case — Accountant appealed against admission of documents — Whether s 21 of the Inland Revenue Department Act is a code for the production of documents in tax prosecution cases — Whether Commissioner was obliged to give notice of his intention to produce documents which were otherwise admissible — Whether documents were wrongfully admitted — Inland Revenue Department Act 1974, s 21.