Faloon v Commissioner of Inland Revenue

[2013] NZCA 425

IN THE COURT OF APPEAL OF NEW ZEALAND

CA417/2013
CA462/2013
[2013] NZCA 425

BETWEEN	CLARENCE JOHN FALOON Appellant
AND	COMMISSIONER OF INLAND REVENUE Respondent

Counsel:

Appellant (In person)
A Goosen for Respondent

Judgment:

(On the papers)

10 September 2013 at 4.00 pm

JUDGMENT OF MILLER J
(Review of Registrar’s decision on security for costs)

The application to review the Registrar’s decision is dismissed.

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REASONS

1. The Registrar has directed that the appellant lodge security for costs of $5,880.00 in each of these two appeals, and has refused an application to dispense with security.

2. The appellant wishes to review the Registrar’s decision, but is out of time.  Before me is an application for an extension of time for bringing an application to review the Registrar’s decision.

3. Although the appellant is not long out of time, no sufficient explanation has been advanced for the delay. 

4. Further, the original application to dispense with security was advanced on the basis that the appeal would require two hours or less of hearing time and the respondent may desire to take no part in the appeal.  These propositions do not establish that it is in the interests of justice to waive or reduce security.  I accept that the two appeals are closely related, but they raise different issues.  The merits are weak.  It is manifest on the papers that have been filed that the respondent will take part in the appeals, if they are prosecuted, and it remains to be seen how long the argument will take.  The respondent has also contended that the Court has no jurisdiction to entertain appeal CA417/2013 and has foreshadowed that an application to strike out will be brought on jurisdictional grounds.  In the event that the respondent succeeds and scale costs are less than the amount of security, a refund can be paid.

5. I draw the appellant’s attention to r 37 of the Court of Appeal (Civil) Rules 2005. Until security is paid the appellant may not apply for a hearing date, and the respondent may move to strike out.

Solicitors:
Crown Law Office, Wellington for Respondent