Zimmermann. v Commissioner of Inland Revenue - [1960] NZLR 8

Revenue — Income tax — Penal tax — Conviction for Offence of Ecasion of Assessment or Payment of Income Tax not Prerequisite to Commissioner's Assessment and Recovery of Penal Tax — "Offence" — Land and Income Tax Act 1923, s. 152 — Land and Income Tax Act 1954, s. 231.

Revenue — Income tax — Practice — Appeal from Magistrate on Case Stated — Magistrate's Judgment on Law reversed — No finding of Fact in Magistrates' Court — Rehearing on Merits ordered — Magistrates' Courts Act 1947, s. 77 (1).