31 Oct 2013
ENGINEERONLINE LIMITED v COMMISSIONER OF INLAND REVENUE [2013] NZHC 2879
- Citation
- [2013] NZHC 2879
- Court
- High Court
The court refused leave for the non‑lawyer director to represent the company because no exceptional circumstances justified departing from the Mannix rule; however, the court exercised its discretion to waive security for costs given the company's limited finances, the burden of obtaining counsel, and the director's personal undertaking to meet any costs order against the company.