Brown v Commissioner of Inland Revenue

[2011] NZCA 293

IN THE COURT OF APPEAL OF NEW ZEALAND

CA127/2011
[2011] NZCA 293

BETWEEN  THOMAS JOSEPH BROWN
Appellant

AND  COMMISSIONER OF INLAND REVENUE
Respondent

Court:             Chambers, Ellen France and Stevens JJ

Counsel:         Appellant in person
P W O'Regan for Respondent

Judgment:      24 June 2011 at 12 pm

JUDMGENT OF THE COURT

The appeal is struck out.

REASONS OF THE COURT

(Given by Chambers J)

1. Thomas Brown, the appellant, filed a notice of appeal on 9 March 2011.  The Registrar fixed security for costs in the sum of $5,560.  Mr Brown was required to pay security by 6 April 2011, but did not do so by that date or subsequently.  He did not apply to the Registrar under r 35(6) of the Court of Appeal (Civil) Rules 2005 for a reduction in or dispensation with security. 

2. The Commissioner of Inland Revenue, the respondent, filed an application to strike out the appeal for failure to pay security for costs.  Mr Brown then decided to abandon his appeal. 

3. He refused to file a formal abandonment under r 44.  That leaves us with no alternative but to strike out the appeal on the Commissioner’s application.

4. The Commissioner sought costs.  We have decided not to make any order for costs.  Mr Brown is bankrupt, and owes Inland Revenue more than three quarters of a million dollars.  The Commissioner had to do little work on the appeal.  He did have to file the application to strike out, but no appearance on that application was required.  It seems rather pointless to increase Mr Brown’s indebtedness to Inland Revenue in the circumstances. 

Solicitors:
Crown Law Office, Wellington for Respondent