Commissioner of Inland Revenue v Muir

[2013] NZHC 3459

IN THE HIGH COURT OF NEW ZEALAND AUCKLAND REGISTRY

CIV-2011-404-1132

CIV-2011-404-4197 [2013] NZHC 3459

BETWEEN

THE COMMISSIONER OF INLAND

REVENUE Applicant

AND

GARRY ALBERT MUIR Respondent

CIV-2011-404-4713

BETWEEN  THE COMMISSIONER OF INLAND REVENUE

Applicant

ANDACCENT MANAGEMENT LIMITED First Respondent

ANDBEN NEVIS FORESTRY VENTURES LIMITED

Second Respondent

ANDBRISTOL FORESTRY VENTURE LIMITED

Third Respondent

ANDCLIVE RICHARD BRADBURY Fourth Respondent

ANDGARRY ALBERT MUIR Fifth Respondent

ANDGREGORY ALAN P EEBLES Sixth Respondent

ANDHILLVALE HOLDINGS LIMITED Seventh Respondent

ANDLEXINGTON RESOURCES LIMITED Eighth Respondent

ANDPETER ARNOLD MAUDE Ninth Respondent

THE COMMISSIONER OF INLAND REVENUE v MUIR [2013] NZHC 3459 [18 December 2013]

AND

REDCLIFFE FORESTRY VENTURE

LIMITED
Tenth Respondent

AND

WAIKATO RESIDENTIAL PROPERTIES LIMITED Eleventh Respondent

On the Papers

Appearances:

RL Roff and RA Herne for Commissioner of Inland Revenue GA Muir in Person for First and Seventh to Eleventh Respondents in CIV-2011-404-4731

NS Gedye for Second, Third, Fourth and Sixth Respondents in
CIV-2011-404-4731

Judgment:

18 December 2013

JUDGMENT (NO. 2) OF TOOGOOD J [Transfer and Consolidation of proceedings]

This judgment was delivered by me on 18 December 2013 at 2:00 pm

Pursuant to Rule 11.5 High Court Rules

Registrar/Deputy Registrar

[1]      In a judgment issued on 31 October 2013 (“the first judgment”),1  I ordered that  certain  listed  proceedings,  filed  in  the Taxation  Review Authority,  shall  be transferred  to  the Auckland  Registry  of  this  Court  and  consolidated  with  other proceedings and appeals in this Court.

[2]      In  making  the  orders  sought,  I  overlooked  further  proceedings  in  the Authority in respect of which transfer and consolidation was sought and which had been    listed    in    an    amended    originating    application    for    transfer    dated

13 February 2012.

[3]      For reasons which have not been explained to me, Mr Muir’s memorandum of 4 December 2013 and the Commissioner’s memorandum of 5 December 2013 drawing this oversight to my attention were not provided to me until yesterday.   I apologise to the parties for the delay in addressing their helpful suggestions.

[4]      Mr Muir sensibly suggests that the proceedings remaining on foot in the Authority also should be transferred to this Court and consolidated with the others. The Commissioner agrees.

[5]      Accordingly, I order that the eight relevant notices of claim not covered by the orders made in the first judgment, having Authority reference numbers TRA034/11 to 041/11 inclusive, shall be transferred to the Auckland Registry of this Court and consolidated with the proceedings in this Court referred to in the orders made at [35](b), (c) and (d) in the first judgment.

[6]      I further order that the orders made at [35](e) and (f) of the first judgment:

(a)      shall be varied to provide that the time for the filing and service of the statements of claim shall be enlarged to 7 February 2014 and the time  for  the  filing  and  service  of  statements  of  defence  shall  be

enlarged to 18 April 2014; and

1      Commissioner of Inland Revenue v Muir [2013] NZHC 2881.

(b)      shall be applied to the proceedings transferred by this judgment.

[7]      All  proceedings  shall  be  placed  in  the  first  available  Duty  List  after

18 April 2014, for Mention.

...............................................

Toogood J