TAXATION CASES
Onus Of Proof On Crown
(A Z. Press Association) WELLINGTON, Nov. 16. The Statutes Revision Committee today reported back to the House of Representatives the Inland Revenue Department Amendment Bill with amendments. The bill is designed to help combat tax evasion by prescribing a manner in which evidence of financial and property transactions of a taxpayer may be given in prosecutions. In its original form the onus of proof of innocence was placed on the defendant Substantial amendments of a highly technical nature have been made by the committee to place the burden of proof on the prosecution, in line with normal Court procedure.
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Bibliographic details
Press, Volume C, Issue 29673, 17 November 1961, Page 16
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106TAXATION CASES Press, Volume C, Issue 29673, 17 November 1961, Page 16
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