15 Jul 2015
THE COMMISSIONER OF INLAND REVENUE v V SINGH and Y SINGH [2015] NZHC 1653
- Citation
- THE COMMISSIONER OF INLAND REVENUE v V SINGH and Y SINGH [2015] NZHC 1653
- Court
- High Court
The Court exercised its discretion under s38 Insolvency Act 2006 to halt the bankruptcy adjudication and defer the bankruptcy hearing until after the scheduled judicial review because the review raises a central issue—whether the Commissioner may pursue bankruptcy despite its officers having agreed the debtors are in serious hardship—and the review will be heard expeditiously within a short delay (less than three months).