26 Feb 2010
REDCLIFFE FORESTRY VENTURE LIMITED AND ORS V THE COMMISSIONER OF INLAND REVENUE HC AK CIV-2009-404-005991
- Citation
- openlaw-4ca457f0_b333_4945_8ef5_adc6feda14fe.pdf
- Court
- High Court
The plaintiffs' pleadings do not allege or particularise fraud in the strict legal sense (deliberate presentation of false evidence, suppression of material facts or falsification of documents) required to reopen a judgment; the asserted statutory error (applying EG rather than EH) is an error of law, not fraud, and does not render the judgment a nullity; because the matter proceeded through appeal to the Court of Appeal and Supreme Court the High Court is functus officio and lacks jurisdiction to set aside its earlier judgment; the proceeding is dismissed.