16 Dec 2008
THE COMMISSIONER OF INLAND REVENUE V AUCKLAND TRADE TRAINING ACADEMY LTD AND ORS HC AK CIV 2005-404-7039
- Citation
- openlaw-5582b2c2_ec70_4dab_bf06_4c6be44e466b.pdf
- Court
- High Court
Although ex parte applications without the counsel's certificate do not comply with Rule 240, the Court exercised its discretion under Rule 5 to treat the failure as an irregularity and to cure it, because the applications were routine, non‑complex, and the defect was understandable in light of prior practice; accordingly the orders sought approving liquidators' remuneration were made, subject to a warning that future deliberate non‑compliance may not be excused.