24 Feb 2006
PROPHET INVESTMENTS LIMITED V THE COMMISSIONER OF INLAND REVENUE HC WN CIV-2005-485-313
- Citation
- openlaw-53550f6e_04e2_4c6b_a05e_6d4432a380d8.pdf
- Court
- High Court
The Court found the Commissioner had established reasonable grounds under r300 that the plaintiff has had possession or control of the specified documents, those documents are relevant under the wide Peruvian Guano test to live association and related issues in the s44 challenge, and discovery is necessary and appropriate now; accordingly the application for further and better discovery was granted and the plaintiff ordered to file an amended affidavit of documents and produce specified categories within 28 days.