4 May 2020
COMMERCIAL MANAGEMENT LTD v COMMISSIONER OF INLAND REVENUE [2020] NZHC 891 [4 May 2020]
- Citation
- [2020] NZHC 891
- Court
- High Court
The Registrar was correctly struck out as respondent because he was named in breach of High Court Rules r 20.9(2); s 370 of the Companies Act does not oblige naming the decision-maker as a respondent to bind him; the Commissioner was granted leave to intervene because she has a direct interest in the appeals and her participation would materially assist the Court.