5 Jun 2013
THE COMMISSIONER OF INLAND REVENUE v H HAYES [2013] NZHC 1317
- Citation
- [2013] NZHC 1317
- Court
- High Court
The debtor's filings were out of time and not properly served; the statutory 10 working day limit in s17 is jurisdictional for bringing a cross claim and cannot be extended under s417 because s17 defines an act of bankruptcy; the papers do not satisfy s17(7) and High Court Rules r5.61 bar set off/counterclaims in Crown tax recovery, so the court has no jurisdiction to entertain the debtor's purported cross claim and an act of bankruptcy has occurred allowing the Commissioner to proceed.