DEATH DUTIES.
CLAIM FOE REFUND. (BY TELEGRAPH —PB.ERB ASSOCIATION. 1 WELLINGTON,'Aug. 5. A statement as to the law on the question as to whether the limitation of three years under which a- claim for a refund of duty paid in error under the Death Duties Act applied to claims made for such a refund under the special provisions of section 34 of the Family Protection Act was delivered in the Supreem Court by Sir John Sajihond. The action was between the Public Trustee and the Minister for Stamp Duties, the latter consenting to the exercise of the jurisdiction for the purpose of obtaining a declaration. The Judge stated that he was of opinion that the statutory period of limitation applied only to duty assessed and paid in error under the Death Duties Act, and did not extend to duty correctly assessed and paid, subject to the future and contineent right of refund conferred by section 34 of the Family Protection Act.
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Bibliographic details
Hawera Star, Volume XLVIII, 6 August 1924, Page 5
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161DEATH DUTIES. Hawera Star, Volume XLVIII, 6 August 1924, Page 5
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