13 Jul 2023
AOKAUTERE LAND HOLDINGS LIMITED v THE COMMISSIONER OF INLAND REVENUE [2023] NZHC 1839
- Citation
- [2023] NZHC 1839
- Court
- High Court
The application for specific discovery was dismissed because the Commissioner had already provided affidavit evidence addressing the reasoning for the s 157 decision and whether ALHL was in the scope of the criminal investigation; ALHL failed to provide any evidence or grounds to infer existence of further relevant documents; the request lacked sufficient relevance and proportionality and was effectively a fishing expedition, so discovery was not justified.