16 Oct 2007
SMITH V THE DISTRICT COURT AT NEW PLYMOUTH AND ANOR HC NWP CIV-2007-443-562
- Citation
- openlaw-5c3cef7a_8b53_46f8_8682_d2a4a31c2233.pdf
- Court
- High Court
The application for judicial review is dismissed because s109 of the Tax Administration Act precludes disputing the assessment in court and because judicial review is generally inappropriate where a statutory appeal route exists (Taxation Review Authority and s72 District Courts Act appeals); no exceptional circumstances justified departing from that principle.