BEENA JYATIN TAILOR v COMMISSIONER OF INLAND REVENUE [2023] NZCA 559
The applications for recall are dismissed because the assessments underlying the bankruptcy notices are statutorily deemed correct as they were not challenged, so the appeal could not possibly succeed and there is no basis to recall the Court's prior judgment.
Source-derived case information.
- Citation
- [2023] NZCA 559
- Parties
- Applicant: Beena Jyatin Tailor; Applicant: Jyotin Tailor; Respondent: Commissioner of Inland Revenue
- Court
- Court of Appeal
- Jurisdiction
- New Zealand
- Judgment Date
- 8 November 2023
- Procedural Posture
- Application for Recall of Judgment / Court of Appeal Decision on Applications for Recall (post Judgment)
- Outcome
- Applications for recall are declined and further filings from the applicants in this proceeding are to be refused by the Registrar.
- Legal Topics
- Recall, Extension of Time to Appeal, Deemed Assessments, Filing Restrictions
Source-derived case record
Summary, issues, holding and outcome
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Parties
Beena Jyatin Tailor
Applicant
Jyotin Tailor
Applicant
Commissioner of Inland Revenue
Respondent
Procedural Posture
Application for Recall of Judgment / Court of Appeal Decision on Applications for Recall (post Judgment)
Legal Issues
- 1 Whether the Court should recall its 17 May 2023 judgment
- 2 Whether the assessments that led to bankruptcy notices are to be treated as correct under the Tax Administration Act 1994
- 3 Whether there is any realistic prospect of success on appeal
Ratio Decidendi
The applications for recall are dismissed because the assessments underlying the bankruptcy notices are statutorily deemed correct as they were not challenged, so the appeal could not possibly succeed and there is no basis to recall the Court's prior judgment.
Court Disposition
Applications for recall are declined and further filings from the applicants in this proceeding are to be refused by the Registrar.
Orders
- The applications for recall are declined.
- The Registrar is to decline to accept for filing any further applications from the applicants in connection with this proceeding.
Full Case Text
Judgment text and source record
1 paragraphs
BEENA JYATIN TAILOR v COMMISSIONER OF INLAND REVENUE [2023] NZCA 559 [8 November 2023]IN THE COURT OF APPEAL OF NEW ZEALANDI TE KŌTI PĪRA O AOTEAROACA696/2022[2023] NZCA 559BETWEEN BEENA JYATIN TAILORApplicantAND COMMISSIONER OF INLANDREVENUERespondentCA697/2022BETWEEN JYOTIN TAILORApplicantAND COMMISSIONER OF INLANDREVENUERespondentCourt: Miller and Collins JJCounsel: Applicants in personJudgment:(On the papers)8 November 2023 at 2.00 pmJUDGMENT OF THE COURT(Applications for recall)A The applications for recall are declined.B The Registrar is to decline to accept for filing any further applications fromthe applicants in connection with this proceeding.____________________________________________________________________REASONS OF THE COURT(Given by Miller J)[1] The applicants have again moved for recall of our judgment of 17 May 2023,in which we declined to extend time to appeal on the ground that the appeal could notpossibly succeed.1[2] That remains the position. The assessments on which the bankruptcy noticeswere issued were deemed correct because they were not challenged as theTax Administration Act 1994 requires.[3] The applications for recall (one by each applicant) are dismissed. We directthat the Registrar is to decline to accept for filing any further applications from theapplicants in connection with this proceeding.1 Tailor v Commissioner of Inland Revenue [2023] NZCA 178. The applicants have previouslyapplied for recall, which this Court declined: Tailor v Commissioner of Inland Revenue [2023]NZCA 306.