14 Jul 2020
P v COMMISSIONER OF INLAND REVENUE [2020] NZHC 1676
- Citation
- [2020] NZHC 1676
- Court
- High Court
The application to recall the sealed judgment was dismissed because none of the exceptional grounds for recalling a sealed judgment existed, the alleged statutory points had been drawn to and considered by the Court and by the Courts of Appeal and Supreme Court on appeal, and there was no basis to reopen a sealed and appealed judgment; accordingly the original reasoning that the Commissioner lawfully assessed ongoing daily care stands.