New Zealand Case Law: Decisions & Judgments | LexChat

Topic

Nullity of judgment

Legal area

Court

9 Nov 2012

COMMISSIONER OF INLAND REVENUE v REDCLIFFE FORESTRY VENTURE LTD SC 8/2012

Citation

SC 8/2012
Court

Supreme Court

Rule 5.49 applies to jurisdictional objections where only a particular court is competent to determine the matter; the fraud exception does not permit reopening a final judgment on the basis of alleged concealment of a legal provision or an asserted legal error; because Redcliffe's claim challenges settled questions of law determined on appeal, the High Court lacked jurisdiction to entertain the fresh proceeding and dismissal was required.
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.