31 Jul 2020
COMMERCIAL MANAGEMENT LIMITED v COMMISSIONER OF INLAND REVENUE [2020] NZHC 1873
- Citation
- [2020] NZHC 1873
- Court
- High Court
The High Court restoration order took effect on 21 September 2018 and had interim legal effect; the Registrar acted incorrectly in deleting all record of that restoration, which constituted a removal from the register in fact; notwithstanding that error the Registrar was correct to refuse to give public notice and to refuse to process a s 328 restoration application because s 328(3) applies only where removal occurred under specified s 318 grounds and the applicants' attempt to rely on the quashed restoration to invoke s 328 was an improper collateral attack on the Court of Appeal's judgment…