Commissioner of Inland Revenue v Ben Nevis Forestry Ventures Limited

[2014] NZHC 2141

IN THE HIGH COURT OF NEW ZEALAND AUCKLAND REGISTRY

CIV-2013-404-004673 [2014] NZHC 2141

BETWEEN

COMMISSIONER OF INLAND

REVENUE Plaintiff

AND

BEN NEVIS FORESTRY VENTURES LIMITED

Defendant

CIV-2013-404-004676

BETWEEN  COMMISSIONER OF INLAND REVENUE

Plaintiff

ANDBRISTOL FORESTRY VENTURE LIMITED

Defendant

Hearing:	On the papers
Judgment:	5 September 2014

JUDGMENT OF COURTNEY J

This judgment was delivered by Justice Courtney on 5 September 2014 at 4.00 pm

pursuant to R 11.5 of the High Court Rules

Registrar / Deputy Registrar

Date ……………………….

COMMISSIONER OF INLAND REVENUE v BEN NEVIS FORESTRY VENTURES LTD and

COMMISSIONER OF INLAND REVENUE v BRISTOL FORESTRY VENTURE LTD [2014] NZHC 2141 [5

September 2014]

[1]      In my decision 25 July 2014 I dismissed the defendants’ applications for orders striking out or staying the plaintiffs’ liquidation proceedings.1   I subsequently refused a request to recall that judgment.

[2]      In  my judgment  I had  invited  the  Commissioner  to  file  a  memorandum regarding  costs,  which  she  did  on  7 August  2014.      In  that  memorandum  the Commissioner sought indemnity costs in accordance with r 14.6(4) of the High Court Rules.  In doing so, however, she noted that her actual costs were below scale and  accordingly sought  an  order  for $10,184.29  together with  disbursements  of

$3,057.63.

[3]      The defendants’ counsel has indicated his agreement to costs being fixed on

that basis.  It is proper that they be fixed in this way and I accordingly make an order for costs in favour of the Commissioner in the amount sought.

P Courtney J

1      Commissioner of Inland Revenue v Ben Nevis Forestry Ventures Ltd and Commissioner of Inland

Revenue v Bristol Forestry Venture Ltd [2014] NZHC 1746.