8 Nov 2011
CLARENCE JOHN FALOON V THE COMMISSIONER OF INLAND REVENUE HC TAU CIV 2010-470-000922
- Citation
- openlaw-ba971461_11a1_4976_b5cd_90f4644d85be.pdf
- Court
- High Court
The 16 August 2010 letter was not a disputable decision under the Act but a statement reflecting the earlier judgment; the substance of the NOPA and its rejection had been finally determined by the High Court, so the present proceedings are re-litigation and an abuse of Court process and therefore must be struck out under r15.1(1)(d).