BEENA JYATIN TAILOR v CIR [2023] NZCA 306
The recall applications were declined because the applicants had no defence to the Commissioner's bankruptcy claim and therefore no purpose would be served by extending time to appeal; the High Court decision was correct.
Source-derived case information.
- Citation
- [2023] NZCA 306
- Parties
- Applicant: Beena Jyatin Tailor; Applicant: Jyotin Tailor; Respondent: The Commissioner of Inland Revenue
- Court
- Court of Appeal
- Jurisdiction
- New Zealand
- Judgment Date
- 19 July 2023
- Procedural Posture
- Recall Application / Decision on Recall (on the Papers)
- Outcome
- Applications for recall declined.
- Legal Topics
- Recall of Judgment, Extension of Time to Appeal, Adjudication in Bankruptcy, Absence of Defence
Source-derived case record
Summary, issues, holding and outcome
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Parties
Beena Jyatin Tailor
Applicant
Jyotin Tailor
Applicant
The Commissioner of Inland Revenue
Respondent
Procedural Posture
Recall Application / Decision on Recall (on the Papers)
Legal Issues
- 1 Whether to recall a prior judgment declining extension of time to appeal
- 2 Whether the applicants had a defence to the Commissioner's claim in bankruptcy
- 3 Whether the applicants' personal circumstances (illness and caregiving) rendered the adjudication incorrect
Ratio Decidendi
The recall applications were declined because the applicants had no defence to the Commissioner's bankruptcy claim and therefore no purpose would be served by extending time to appeal; the High Court decision was correct.
Court Disposition
Applications for recall declined.
Orders
- The applications for recall are declined.
Full Case Text
Judgment text and source record
1 paragraphs
BEENA JYATIN TAILOR v CIR [2023] NZCA 306 [19 July 2023]IN THE COURT OF APPEAL OF NEW ZEALANDI TE KŌTI PĪRA O AOTEAROACA696/2022[2023] NZCA 306BETWEEN BEENA JYATIN TAILORApplicantAND THE COMMISSIONER OF INLANDREVENUERespondentCA697/2022BETWEEN JYOTIN TAILORApplicantAND THE COMMISSIONER OF INLANDREVENUERespondentCourt: Miller and Collins JJCounsel: Applicants in personJudgment:(On the papers)19 July 2023 at 12.30 pmJUDGMENT OF THE COURT(Recall applications)The applications for recall are declined.____________________________________________________________________REASONS OF THE COURT(Given by Miller J)[1] These are applications for recall of a judgment of 17 May 2023 in which wedeclined to extend time to appeal on the ground that the applicants had no defence tothe Commissioner's claim in bankruptcy.1[2] The applications for recall (one by each applicant) assert that we made anincorrect decision. They depose that Ms Tailor was unwell at the time of adjudicationand Mr Tailor needed to stay home to care for her, and because the High Court insistedon proceeding an incorrect decision was made.[3] The position remains that no purpose would be served by extending time toappeal the adjudications. For the reasons given in our earlier judgment the High Courtdecision was correct.[4] The applications are declined.1 Tailor v Commissioner of Inland Revenue [2023] NZCA 178.