7 Aug 2013
MAWHINNEY v THE COMMISSIONER OF INLAND REVENUE [2013] NZHC 1983
- Citation
- [2013] NZHC 1983
- Court
- High Court
The affidavit sworn 3 August 2013 will not be read because it was filed well outside the timetable order, the lateness was effectively self‑induced by an experienced litigant, it causes prejudice to the Commissioner who would need opportunity to rebut factual assertions, and the alleged matters can be assumed from the statement of claim for the jurisdictional protest rendering the affidavit unnecessary.