29 Apr 2010
CLARENCE JOHN FALOON, PATENTEE AND TRUSTEE AND ORS V THE COMMISSIONER OF INLAND REVENUE HC TAU CIV 2009-470-000885
- Citation
- openlaw-fcd63758_e576_4925_9aed_5403aed425fe.pdf
- Court
- High Court
The proceeding is struck out because it is a re‑litigation of issues previously finally determined and therefore an abuse of process (res judicata), and because the plaintiffs failed to comply with the statutory dispute procedure under the Tax Administration Act such that the first cause of action is not reasonably arguable; the patent and other claims are also precluded by prior judgments and lack legal foundation.