23 Oct 2012
N T H DOUGLAS & ORS V THE COMMISSIONER OF INLAND REVENUE COA CA490/2011
- Citation
- COA CA490/2011
- Court
- Court of Appeal
The February 2009 judgment did not intend to give appellants a right to respond to the Commissioner’s affidavits before judgments were sealed; the filing and service requirement was a procedural courtesy to annex the cases stated so sealed judgments reflected the amended assessments; failure to serve prior to sealing made no difference to appellants’ rights; accordingly the appeal against refusal to invoke the slip rule is dismissed.