being Lot 1, D.P. 53649, being part Allotment 22,
Parish of Mangatawhiri, C.T. 4c/1019 (Auckland
Registry).

(iii) An area of 13 acres 1 rood 37.7 perches, more
or less, situated south of and adjoining Kitchener
Road East, opposite the junction with John Street,
South Pukekohe, being Lot 1, D.P. 42134, and Lot 3
and part Lot 1, D.P. 32925, and being part Allot-
ment 45, Parish of Pukekohe, C.T. 1139/75 (Auckland
Registry).

These three areas were previously declared as (b) (i), (ii) and
(iii) in notice No. 944.

*This notice should be read together with notice No. 944
dated 11 October 1974.

Dated at Wellington this 11th day of March 1976.

A. T. JOHNS,
Director-General of Agriculture and Fisheries.

*New Zealand Gazette 1974, p. 2442

These four areas were previously declared as (b) (i), (ii),
(iii) and (iv) in notice No. 1257.

*This notice should be read together with notice No. 1257
dated 7 October 1975.

Dated at Wellington this 11th day of March 1976.

A. T. JOHNS,
Director-General of Agriculture and Fisheries.

*New Zealand Gazette 1975, p. 2289

Notice Declaring Lands to be Infected Areas Under Potato
Cyst Nematode Regulations 1974 (No. 1380 Ag. 61422)

PURSUANT to regulation 3 (1) of the Potato Cyst Nematode
Regulations 1974, notice is hereby given that the following
lands are declared to be infected areas:

(a) The land on which potato cyst nematode has been
found-

(i) An area of 4 acres and 22 perches, more or less,
situated west of and adjoining Wellington Road,
Pukekohe, being Lot 4, D.P. 6611, portion Allotment
58 of Suburban Section 2 of the Parish of Pukekohe,
C.T. 239/126 (Auckland Registry). Previously declared
as (b) (ii) in notice No. 1256.

*This notice should be read together with notice No. 1256
dated 7 October 1975.

Dated at Wellington this 11th day of March 1976.

A. T. JOHNS,
Director-General of Agriculture and Fisheries.

*New Zealand Gazette 1975, p. 2289

Notice Declaring Lands to be Infected Areas Under Potato
Cyst Nematode Regulations 1974 (No. 1379 Ag. 61422)

PURSUANT to regulation 3 (1) of the Potato Cyst Nematode
Regulations 1974, notice is hereby given that the following
lands are declared to be infected areas:

(a) The land on which potato cyst nematode has been
found-

(i) An area of 15 acres 2 roods 4.4 perches, more or
less, situated west of and adjoining the junction of
Foy and Blake Road, Pukekohe, being Lots 2, 3,
and 4, D.P. 23377, and portion Allotments 205 and
206 of Section 2 of the Parish of Pukekohe, C.T.
624/253 (Auckland Registry).

(ii) An area of 4 acres 2 roods 30.1 perches, more
or less, situated south-west of and adjoining Foy
Road, Pukekohe, being Lot 1, D.P. 23377, and portion
Allotments 205 and 206 of Section 2 of the Parish
of Pukekohe, C.T. 623/55 (Auckland Registry).

(iii) An area of 11 acres and 18.8 perches, more or
less, situated south of and adjoining Puni and Foy
Roads at their junction, Pukekohe, being part D.P.
No. 10862, Allotment 195, of Suburban Section 2 of
the Parish of Pukekohe, C.T. 254/134 (Auckland
Registry).

(iv) An area of 10 acres, more or less, situated south-
east of and adjoining Puni Road, Pukekohe, being
part D.P. 10862, Allotment 196, Suburban Section
2 of the Parish of Pukekohe, C.T. 315/328 (Auckland
Registry).

(b) Other land within a radius of 80 kilometres of the land
described in paragraph (a) above being-

(i) An area of 20 acres and 18 perches, more or
less, situated south and east of the junction of Puke-

hilltop, Waiuku and Puni Roads, being part D.P.
10802, Allotments 199 and 200 of Suburban Section
2 of the Parish of Pukekohe, C.T. 254/135 (Auckland
Registry).

*This notice should be read together with notice No. 936
dated 10 October 1974.

Dated at Wellington this 11th day of March 1976.

A. T. JOHNS,
Director-General of Agriculture and Fisheries.

*New Zealand Gazette 1974, p. 104

Notice to Make Returns of Land Under the Land and Income
Tax Act 1954

PURSUANT to the Land and Income Tax Act 1954, the Com-
missioner of Inland Revenue hereby gives notice as follows:

(1) A return of land held as at noon on 31 March 1976
is required from every person and company, whether a tax-
payer or not, being the owner of land in New Zealand within
the meaning of the Land and Income Tax Act 1954, if the
total unimproved value as at noon 31 March 1970 exceeded
$60,000 and the land is not of the classes specified in para-
graph (3) below.

(2) Land tax is dealt with by the Masterton Office of the
Department and returns may be sent there or to any district
office of the Inland Revenue Department, not later than
7 May 1976.

(3) Returns of land are not required for classes of land
used solely or principally for the purpose of a business of-

(a) Animal husbandry (including poultry-keeping, bee-
    keeping, and the breeding of horses); or

(b) Growing fruits, vegetables, or other crop-producing
    plants; or

(c) Horticulture; or

(d) Viticulture.

Provided that the exemption in this paragraph shall
not extend to land used for the purposes of a race-
course within the meaning of the Racing Act 1971
or to land used solely or principally for the purposes
of forestry or silviculture.

(4) The Valuation of Land Amendment Act (No. 2) 1970
amended the basis for valuation of land. The Valuation
Department is progressively revaluing land on a "land value"
basis instead of an "unimproved value". Under section 48
of the Land and Income Tax Act 1954, the unimproved
values prevailing as at 31 March 1970 are to be taken to
be the unimproved values in assessing land tax for the year
ended 31 March 1976.

(5) Return forms are available at all District Offices of
the Inland Revenue Department.

(6) Any person or company failing to furnish a return
within the prescribed time is liable to a fine not exceeding
$200 or not less than $4.

Dated at Wellington this 8th day of March 1976.

T. M. HUNT, Commissioner of Inland Revenue.

The Commerce Act 1975—Decision of the Commerce
Commission

PUBLIC notice is hereby given that the Commerce Commission
has heard and determined an appeal by The Golden Bay
Cement Company Limited against a decision of the Secretary