16 Dec 2016
CHATFIELD & CO LTD v COMMISSIONER OF INLAND REVENUE [2016] NZCA 614
- Citation
- [2016] NZCA 614
- Court
- Court of Appeal
The appeal is dismissed because discovery in judicial review is discretionary and must be tied to the issues pleaded; Chatfield's surviving pleaded cause did not particularise how the exchanged documents were relied on or were relevant to a justiciable issue (and the Commissioner had considered Article 25), so there was no basis to exercise s10(2)(i) discretion to order discovery of the documents exchanged with the NTS.