THE COMMISSIONER OF INLAND REVENUE v SHARMA [2015] NZHC 1556

THE COMMISSIONER OF INLAND REVENUE v SHARMA [2015] NZHC 1556

Because the judgment debtor was unsuccessful and made no submissions opposing the costs claim, the court ordered the debtor to pay costs on a 2B basis and approved the disbursements in the applicant's schedule.

Source-derived case information.

Citation
[2015] NZHC 1556
Parties
Plaintiff: Commissioner of Inland Revenue; Defendant: Irene Reenita Sharma
Court
High Court
Jurisdiction
New Zealand
Judgment Date
6 July 2015
Procedural Posture
High Court Civil Proceeding Costs Application Following Judgment / Costs Determination After Judgment (costs Judgment)
Outcome
Judgment for the plaintiff for costs and disbursements; judgment debtor ordered to pay.
Legal Topics
Costs Assessment, Disbursements, High Court Rules R11.5
Tax Civil Procedure Costs Costs Assessment Disbursements High Court Rules R11.5

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Parties

Commissioner of Inland Revenue

Plaintiff

Irene Reenita Sharma

Defendant

Procedural Posture

High Court Civil Proceeding Costs Application Following Judgment / Costs Determination After Judgment (costs Judgment)

  1. 1 Whether the unsuccessful judgment debtor should pay costs and disbursements
  2. 2 Appropriate scale of costs to be awarded

Ratio Decidendi

Because the judgment debtor was unsuccessful and made no submissions opposing the costs claim, the court ordered the debtor to pay costs on a 2B basis and approved the disbursements in the applicant's schedule.

Court Disposition

Judgment for the plaintiff for costs and disbursements; judgment debtor ordered to pay.

Orders

  • Judgment debtor to pay costs on a 2B basis and disbursements as set out in the schedule attached to the plaintiff's memorandum dated 2 June 2015.
  • Judgment accordingly.