COMMISSIONER OF INLAND REVENUE V CENTRAL EQUIPMENT CO LIMITED HC TAU CIV 2003-470-00923
The underlying proceedings had been concluded by final judgments (liquidation order and refusal to set aside the statutory demand, and dismissal of leave to appeal); therefore the High Court had no remaining jurisdiction to entertain Mr Faloon's post-judgment applications and those applications were struck out.
Source-derived case information.
- Citation
- openlaw-bb900e9d_e46b_43a5_8871_691445811292.pdf
- Parties
- Plaintiff: Commissioner of Inland Revenue; Defendant: Central Equipment Co Limited; Applicant Company: Central Equipment Company Limited
- Court
- High Court
- Jurisdiction
- New Zealand
- Judgment Date
- 11 April 2008
- Procedural Posture
- Companies Act 1993 Liquidation and Statutory Demand Applications / Post Judgment Applications to Appeal and for Relief; Proceedings Concluded by Final Judgments
- Outcome
- Applications struck out
- Legal Topics
- Liquidation, Statutory Demand, Appeal, Procedural Strike Out, Jurisdiction
Source-derived case record
Summary, issues, holding and outcome
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Parties
Commissioner of Inland Revenue
Plaintiff
Central Equipment Co Limited
Defendant
Central Equipment Company Limited
Applicant Company
Procedural Posture
Companies Act 1993 Liquidation and Statutory Demand Applications / Post Judgment Applications to Appeal and for Relief; Proceedings Concluded by Final Judgments
Legal Issues
- 1 Whether the High Court retained jurisdiction to hear post-judgment applications after final judgments were given
- 2 Whether applications alleging fraud, negligence and misfeasance should be entertained after conclusion of proceedings
- 3 Whether the liquidation order or statutory demand could be recalled or set aside at this stage
Ratio Decidendi
The underlying proceedings had been concluded by final judgments (liquidation order and refusal to set aside the statutory demand, and dismissal of leave to appeal); therefore the High Court had no remaining jurisdiction to entertain Mr Faloon's post-judgment applications and those applications were struck out.
Court Disposition
Applications struck out
Orders
- Applications by Clarence John Faloon struck out in both proceedings (CIV 2003-470-00923 and CIV 2003-470-00856)
- No order for costs
Full Case Text
Judgment text and source record
1 paragraphs
COMMISSIONER OF INLAND REVENUE V CENTRAL EQUIPMENT CO LIMITED HC TAU CIV 2003- 470-00923 11 April 2008IN THE HIGH COURT OF NEW ZEALAND TAURANGA REGISTRY CIV 2003-470-00923IN THE MATTER OF the Companies Act 1993 BETWEEN COMMISSIONER OF INLAND REVENUE Plaintiff AND CENTRAL EQUIPMENT CO LIMITED DefendantCIV 2003-470-00856IN THE MATTER OF an application to set aside a statutory demand issued by the Commissioner of Inland Revenue under section 290 of the Companies Act 1993 BETWEEN CENTRAL EQUIPMENT COMPANY LIMITED Applicant Company AND THE COMMISSIONER OF INLAND REVENUE Defendant Hearing: 11 April 2008 (Heard at Hamilton) Counsel: J Oliver for plaintiff Mr CJ Faloon, given leave, for the defendant Judgment: 11 April 2008 at 1000 Reasons: 11 April 2008REASONS FOR JUDGMENT OF ASSOCIATE JUDGE FAIRE [on applications to appeal and for relief]Solicitors: Crown Law Office, PO Box 2858, Wellington for plaintiff CJ Faloon, 68 Welcome Bay, Tauranga, on behalf of defendant[1] Mr Faloon has made two applications in respect of both these proceedings. [2] They are: a) A document entitled Application of Clarence John Faloon, an applicant for special leave in the Court of Appeal to bring a civil appeal. Application of CJ Faloon for grant of interim relief under r 12(3)(b) of the Court of Appeal (Civil) Rules 2005 in relation to decision of the Court dated 20 October 2006 putting the defendant company into liquidation. Application of CJ Faloon for directions under r 425 or r 700ZI(2) of the High Court Rules for allegations of fraud, negligence and misfeasance, or like behaviour.The document is document 33 on the Court file; and b) A document entitled Application by Clarence John Faloon to be made a party to the application dated 28 March 2007. Application of CJ Faloon for directions under r 425 and r 700ZI(2) of the High Court Rules for allegations of fraud, negligence and misfeasance, or like behaviour. Application of CJ Faloon for recall of order 2 October 2006 determination application under section 174 of the Companies Act 1993 (Court document 57), before a formal record of it has been drawn up and sealed.[3] In proceeding Civ 2003-470-923 on 2 October 2006 I ordered that Central Equipment Co Limited be put into liquidation. Leave to appeal that decision was dismissed by the Court of Appeal by decision given on 3 March 2008. [4] In proceeding Civ 2003-470-856 I refused to set aside a statutory demand. My judgment on that application was given on 10 May 2006. [5] The judgments that I have referred to conclude the two sets of proceedings. The applications that Mr Faloon has made relate to those two sets of proceedings. Because they have been concluded by final judgments I can exercise no remainingjurisdiction in respect of the applications which Mr Faloon has filed. They must therefore be struck out. [6] Mr Oliver did not seek costs. Accordingly no order for costs is made. _____________________ JA Faire Associate Judge