28 Nov 2008
THE COMMISSIONER OF INLAND REVENUE V RABOBANK NEW ZEALAND LIMITED AND ANOR HC WN CIV 2006-485-2907
- Citation
- openlaw-aa7db318_c7fe_400c_8ed7_efbed579aaff.pdf
- Court
- High Court
The strike out application was dismissed because Rule 241 does not rigidly require that all evidence be filed with an originating application where the Court has discretion to admit further evidence; the failure to file the Maguire affidavit with the original application was not a fatal defect as a matter for strike out; the Commissioner had an arguable case that the originally filed evidence could suffice and that the May 2008 amendment could be a permissible amendment rather than a fresh, time-barred application.