5. Mistake as a ground for relief in cases other than common law or equity.

Mistake may be made a ground for relief by statute, for example, in relation to the assessment of a solicitor's costs1, or in income tax matters2; however, an agreement between the Inland Revenue and a taxpayer is subject to the ordinary law of rectification of contracts3.

Mistake may also be a ground for relief where it occurs in the legal process itself, as when an appearance is entered in a claim by mistake4, or money is paid into court by mistake5, or money so paid is accepted on a mistaken view of the statement of claim