INCOME-TAX CASE.

Press, Volume LVIII, Issue 17610, 13 November 1922, Page 5

INCOME-TAX CASE.

In the. Magistrate's Court, at Masterton, on Thursday, the Commissioner of Taxes proceeded against H. J. Nitz to recover £2O 2s, being a penalty in respect of income-tai paid after due date in 1916. '

Mr Jordan, who appeared for defendant, said that upon receipt of the Commissioner's assessment objection was taken to it and as a result of an interview between defendant's solicitor and the Commissioner, the assessment was withdrawn, and was sent to defendant's! partner and brother. Subsequently a fresh assessment was sent out for an/amount a little more than half the original amount. In the meantime a demand for tax under the original assessment was sent out and defendaAtVfifol'citor wrote to the Commissioner with reference to its withdrawal soipe days before the last date for payment, but the Comnussioner did not Teply to the letter, and defendant turned it was not necessaiy to pay under" the- old assessment. In Sue course a demand under the new assessment W as sent out and Jfce tax was promptly paid. Subsequently, the ComSuasiS set up his claim for a penalty fornon-payment of theamount originally assessed, stating that the Act of 1916 e ave him no Power to remit & peinalty once it had accrued.. After the representative of the- Taxn+imv Denartaent had-stated his side cXS" Magistrate rioptri the CoOTnissioner's view and gave, judgmSor the amount of tte (Jaim, reSing the. circumstances it W& hard on'defendant, butthat he had no discretion in the matter.