Commissioner of Inland Revenue v Neho

[2025] NZHC 2715

IN THE HIGH COURT OF NEW ZEALAND GISBORNE REGISTRY

I TE KŌTI MATUA O AOTEAROA TŪRANGANUI-A-KIWA ROHE

CIV-2025-416-7

[2025] NZHC 2715

IN THE MATTER

of the Insolvency Act 2006

AND

IN THE MATTER

of the bankruptcy of PHILLIP NEHO

BETWEEN

THE COMMISSIONER OF INLAND REVENUE

Judgment Creditor

AND

PHILLIP NEHO

Judgment Debtor

Hearing:	(Determined on the papers)
Counsel:	S J Smith for Judgment Creditor
Judgment:	18 September 2025

JUDGMENT OF ASSOCIATE JUDGE LESTER

(substituted service)

THE COMMISSIONER OF INLAND REVENUE v NEHO [2025] NZHC 2715 [18 September 2025]

[1]                  The judgment creditor, The Commissioner of Inland Revenue (the Commissioner), applies for an order for substituted service against the judgment debtor, Mr Neho.

[2]                  I am satisfied having regard to the evidence filed, that reasonable efforts have been made to serve the bankruptcy notice on the judgment debtor and it cannot be promptly served.

[3]                  I am further satisfied that the following directions which I make, represent methods of service likely to bring the bankruptcy notice to the attention of Mr Neho.

Orders

[4]I order:

(a)Personal service of the bankruptcy notice on the judgment debtor is dispensed with.

(b)Service of the bankruptcy notice is to be undertaken by the placing of an advertisement in the Public Notices section of the Gisborne Herald and the New Zealand Herald in terms of the draft advertisement annexed as Appendix A to the application dated 11 September 2025.

(c)A copy of this order and a copy of the bankruptcy notice is to be sent to the email address held by the Commissioner and referred to at paragraph 14 of the affidavit in support of the application.

(d)The bankruptcy notice will be treated as having been served one working day after the completion of the above steps.

[5]                  The application for substituted service is adjourned with leave to the judgment creditor to request by memorandum a further order as to substituted service in the event any adjudication application cannot be promptly serviced (in which case the memorandum should contain counsel’s confirmation either that the judgment debtor can still not be located, or attaching evidence as to subsequent difficulties of service).

Costs

[6]                  The costs of this application are fixed on a 2B basis and are, with disbursements, to be costs in the cause.

Associate Judge Lester

Solicitors:
Inland Revenue Legal Services, Wellington (for Judgment Creditor)