COMMISSIONER OF INLAND REVENUE V CENTRAL EQUIPMENT CO LIMITED HC TAU CIV 2003-470-00923

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
Company Law Insolvency Civil Procedure Liquidation Statutory Demand Appeal Procedural Strike Out Jurisdiction

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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

  1. 1 Whether the High Court retained jurisdiction to hear post-judgment applications after final judgments were given
  2. 2 Whether applications alleging fraud, negligence and misfeasance should be entertained after conclusion of proceedings
  3. 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