FALOON v THE COMMISSIONER OF INLAND REVENUE [2013] NZHC 1296

FALOON v THE COMMISSIONER OF INLAND REVENUE [2013] NZHC 1296

The Court fixed costs against Mr Faloon on a category 2B basis for both the review and the strike out applications because the review proceeded as a rehearing of the strike out application, and the existence of other pending applications did not prevent the Court from fixing costs in the concluded proceedings.

Source-derived case information.

Citation
[2013] NZHC 1296
Parties
Plaintiff: Clarence John Faloon; Defendant: The Commissioner of Inland Revenue
Court
High Court
Jurisdiction
New Zealand
Judgment Date
4 June 2013
Procedural Posture
Civil Strike Out and Review Proceedings / Costs Determination
Outcome
Costs awarded to the Defendant (Commissioner of Inland Revenue)
Legal Topics
Strike Out, Abuse of Process, Indemnity Costs, Category 2 B Costs, Review Application
Civil Procedure Tax Costs Strike Out Abuse of Process Indemnity Costs Category 2 B Costs Review Application

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Parties

Clarence John Faloon

Plaintiff

The Commissioner of Inland Revenue

Defendant

Procedural Posture

Civil Strike Out and Review Proceedings / Costs Determination

  1. 1 Whether costs should be awarded and on what basis
  2. 2 Whether the Commissioner is entitled to claim costs for the strike out application on the same 2B basis as the review application
  3. 3 Whether the Court had jurisdiction to hear the strike out application while another extraordinary remedy application was pending

Ratio Decidendi

The Court fixed costs against Mr Faloon on a category 2B basis for both the review and the strike out applications because the review proceeded as a rehearing of the strike out application, and the existence of other pending applications did not prevent the Court from fixing costs in the concluded proceedings.

Court Disposition

Costs awarded to the Defendant (Commissioner of Inland Revenue)

Orders

  • Costs on the review application fixed on category 2B basis in the amount of $7,761.00 and disbursements $546.50
  • Costs for the strike out application fixed on category 2B basis in the amount of $9,751.00 and disbursements $1,048.48