18 Jun 2007
RON WEST MOTORS (OTAHUHU) LIMITED V THE COMMISSIONER OF INLAND REVENUE CA CA16/06
- Citation
- openlaw-385e3568_57b6_41b3_b6cd_a07bacc36496.pdf
- Court
- Court of Appeal
The Commissioner was legally correct to refuse acceptance of the proposed late objection because he no longer had power to amend the Track A assessments once the objection proceedings were in the hands of the TRA; a late objection premised on subsequent Track C (or D/E) assessments was therefore futile and the refusal was a lawful exercise of discretion, so the judicial review was properly struck out and the appeal dismissed.