11 Sept 2013
BEN NEVIS FORESTRY VENTURES LTD & BRISTOL FORESTRY VENTURE LTD & BRADBURY & PEEBES v COMMISSIONER OF INLAND REVENUE [2013] NZHC 2361
- Citation
- [2013] NZHC 2361
- Court
- High Court
The High Court lacked jurisdiction to set aside the 2004 Judgment after that judgment had been appealed and upheld by superior courts; the nullity exception to finality is narrow and does not permit the trial court to re-open or recall a judgment once the appellate process has concluded, so the proceedings were dismissed for want of jurisdiction.