11 Sept 2014
The proposed appeal was dismissed because the challenged matters amounted to disputable decisions (assessments) under the Tax Administration Act 1994 and therefore the applicant's remedy lay in the statutory disputes and challenge procedures; the proposed appeal was without merit and a short delay did not justify extension of time in the interests of justice.
2 May 2013
The judge correctly exercised discretion under s57 to refuse non‑lawyer representation absent special circumstances; the NOPA did not create a disputable decision that could be litigated in District Court recovery proceedings; s109 bars enquiry into assessments in this forum; therefore the Commissioner was entitled to judgment for the unpaid assessed tax and the appeal must be dismissed.
29 Feb 2012
The Associate Judge's strike out was upheld because the amended pleading disclosed no reasonably arguable cause of action and was an abuse of process: it sought to relitigate issues already finally determined in earlier judgments which established that only Trade Lines (now wound up) had standing and the applicant had no interest in the land, therefore the proceeding was frivolous and vexatious and properly struck out.
8 Nov 2011
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).