23 Sept 2008
TURNER V COMMISSIONER OF INLAND REVENUE HC AK CIV 2006-404-000096
- Citation
- openlaw-e1e87cf5_3f64_4cbd_bf6a_e5573aae36ae.pdf
- Court
- High Court
Application dismissed because Mr Turner failed to show a procedural defect warranting annulment—service and substituted service were lawfully effected and he failed to apply to set aside the default judgment or attend hearings—and he failed to show the debt was paid or satisfied because assessed tax remains outstanding and no valid payment or offer was made; therefore no basis under s119(1)(a) or (b).