24 Apr 2008
MEENKEN V THE DISTRICT COURT AT MASTERTON AND ANOR HC WN CIV-2007-419-836
- Citation
- openlaw-cc88353b_4027_4833_9198_c82ee90edce0.pdf
- Court
- High Court
The High Court held that the District Court had jurisdiction to hear the Commissioner’s recovery claim: jurisdiction is founded on s29 District Courts Act read with s156(1) Tax Administration Act; procedural non-compliance with r30 is an irregularity not a jurisdictional defect; existence and correctness of assessments are substantive matters for judgment or objection, not preconditions to jurisdiction; accordingly the applicant’s challenge to jurisdiction had no tenable basis and the proceeding was struck out.