Beoliere (Aqua) Pty Ltd v Revenue Commissioner (SCA MA 19 of 2021) [2022] SCCA 29 (7 June 2022)

Beoliere (Aqua) Pty Ltd v Revenue Commissioner (SCA MA 19 of 2021) [2022] SCCA 29 (7 June 2022)

The applicant failed to show any good cause for the inordinate delay in filing the notice of appeal, as ignorance of procedure and age are not sufficient reasons. The court's discretion to extend time under Rule 26 is only exercisable on good cause shown, which was not established.

Source-derived case information.

Citation
[2022] SCCA 29
Parties
Applicant: Beoliere (Aqua) Pty Ltd; Respondent: Revenue Commissioner
Court
Court of Appeal
Jurisdiction
Seychelles
Case Number
SCA MA 19 of 2021
Procedural Posture
Application for Extension of Time to File Notice of Appeal / Ruling on Interlocutory Application
Outcome
Application dismissed
Legal Topics
Extension of Time, Appeals, Court of Appeal Rules
Source Language
en
Civil Procedure Extension of Time Appeals Court of Appeal Rules

Source-derived case record

Summary, issues, holding and outcome

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Parties

Beoliere (Aqua) Pty Ltd

Applicant

Revenue Commissioner

Respondent

Procedural Posture

Application for Extension of Time to File Notice of Appeal / Ruling on Interlocutory Application

  1. 1 Whether the applicant has shown good cause for extension of time to file notice of appeal out of time

Ratio Decidendi

The applicant failed to show any good cause for the inordinate delay in filing the notice of appeal, as ignorance of procedure and age are not sufficient reasons. The court's discretion to extend time under Rule 26 is only exercisable on good cause shown, which was not established.

Court Disposition

Application dismissed

Orders

  • Application for extension of time to file notice of appeal is dismissed
  • No order as to costs