RON WEST MOTORS (OTAHUHU) LIMITED V THE COMMISSIONER OF INLAND REVENUE CA CA113/06
The Court had no jurisdiction to entertain the appeal; the respondent was justified in raising the jurisdictional objection and is entitled to a reasonable contribution towards costs; the appropriate award was set at $1,500 and usual disbursements.
Source-derived case information.
- Citation
- openlaw-45cf35da_3b36_4f2f_922e_5615bae688dd.pdf
- Parties
- Appellant: Ron West Motors (Otahuhu) Limited; Respondent: The Commissioner of Inland Revenue
- Court
- Court of Appeal
- Jurisdiction
- New Zealand
- Judgment Date
- 8 August 2007
- Procedural Posture
- Appeal to Court of Appeal From Associate Judge Decision (tax Matter) / Appeal Abandoned for Lack of Jurisdiction; Costs Application After Abandonment (judgment on the Papers)
- Outcome
- Appellant ordered to pay respondent costs and usual disbursements following abandonment of appeal for lack of jurisdiction.
- Legal Topics
- Jurisdiction, Security for Costs, Costs Assessment, High Court Review Procedure
Source-derived case record
Summary, issues, holding and outcome
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Parties
Ron West Motors (Otahuhu) Limited
Appellant
The Commissioner of Inland Revenue
Respondent
Procedural Posture
Appeal to Court of Appeal From Associate Judge Decision (tax Matter) / Appeal Abandoned for Lack of Jurisdiction; Costs Application After Abandonment (judgment on the Papers)
Legal Issues
- 1 Whether the Court of Appeal had jurisdiction to hear an appeal from an Associate Judge
- 2 Whether respondent was entitled to be paid the security for costs or otherwise awarded costs
- 3 What quantum of costs was appropriate
Ratio Decidendi
The Court had no jurisdiction to entertain the appeal; the respondent was justified in raising the jurisdictional objection and is entitled to a reasonable contribution towards costs; the appropriate award was set at $1,500 and usual disbursements.
Court Disposition
Appellant ordered to pay respondent costs and usual disbursements following abandonment of appeal for lack of jurisdiction.
Orders
- Appellant ordered to pay to the respondent costs of $1,500 and usual disbursements.
Full Case Text
Judgment text and source record
1 paragraphs
RON WEST MOTORS (OTAHUHU) LIMITED V THE COMMISSIONER OF INLAND REVENUE CA CA113/06 8 August 2007IN THE COURT OF APPEAL OF NEW ZEALAND CA113/06 [2007] NZCA 338BETWEEN RON WEST MOTORS (OTAHUHU) LIMITED Appellant AND THE COMMISSIONER OF INLAND REVENUE Respondent Court: William Young P, Robertson and Wilson JJ Counsel: S R G Judd for Appellant C K Wood for Respondent Judgment (on the papers) 8 August 2007 at 11 amJUDGMENT OF THE COURT The appellant is ordered to pay to the respondent costs of $1,500 and usual disbursements.____________________________________________________________________REASONS OF THE COURT(Given by Wilson J) [1] The appellant sought to appeal against a decision of an Associate Judge in Chambers. [2] The proper way to challenge that decision would have been to apply to the High Court for a review of the decision by a Judge.[3] The respondent attempted to persuade the appellant to follow that procedure. He was unsuccessful, and therefore filed in this Court a Memorandum raising the question of jurisdiction. [4] Following a telephone conference, the appellant accepted that this Court had no jurisdiction and abandoned the appeal. [5] The respondent now seeks an order that the sum of $4,300 fixed and paid as security for costs be paid to him in full. [6] The appellant opposes that application and submits that there should be no costs awarded because there was no necessity for the respondent to have incurred any costs. [7] The respondent is in our view entitled to a reasonable contribution towards his costs. The appeal should not have been filed when this Court had no jurisdiction to consider it, and the respondent was therefore justified in raising the question of jurisdiction as a preliminary issue. [8] We think that the appropriate quantum of costs is $1,500 and usual disbursements. [9] We make an order accordingly.Solicitors: Quay Law (Auckland) for Appellant Crown Solicitor (Auckland) for Respondent