2 Oct 2023
JAYASHREE LTD v THE COMMISSIONER OF INLAND REVENUE [2023] NZHC 2723
- Citation
- [2023] NZHC 2723
- Court
- High Court
Leave for the director to represent the company was refused because no emergency or exceptional circumstances justified departing from the Mannix rule, the director lacked professional objectivity and had previously failed to obtain representation despite repeated warnings, the claim disclosed substantive pleading defects and the notice of appeal was non-compliant because it was filed by the director without leave; accordingly the appeal was struck out on procedural grounds, with costs reserved and a solicitor permitted to apply to file a fresh appeal out of time.