14 Apr 2016
COMMISSIONER OF INLAND REVENUE v CLARENCE JOHN FALOON [2016] NZHC 760
- Citation
- [2016] NZHC 760
- Court
- High Court
The court found the statutory jurisdiction under s 13 was established because final costs orders exceeded $1,000 and the defendant had committed acts of bankruptcy by not complying with notices; the alleged procedural defects and technical arguments did not prejudice the defendant and were not fatal; set-off and immunity claims lacked merit or prospect of success; exercising the residual discretion under ss 36-37, adjudication was appropriate due to insolvency, repeated unsuccessful and vexatious litigation, need for accountability and lack of realistic alternatives; accordingly the defendant…