Govind Prasad Saha v Commissioner of Inland Revenue

[2009] NZSC 50

IN THE SUPREME COURT OF NEW ZEALAND

SC 24/2009
[2009] NZSC 50

BETWEENGOVIND PRASAD SAHA

Applicant

ANDTHE COMMISSIONER OF INLAND REVENUE

Respondent

Court:Elias CJ, Blanchard and Wilson JJ

Counsel:G J Harley and R P Harley for Applicant

M S R Palmer and M T Lennard for Respondent

Judgment:25 May 2009 

JUDGMENT OF THE COURT

A.Leave to appeal is granted.

B.The approved ground of appeal is whether s CG14(2) and/or s CG23(5) of the Income Tax Act 1994 applied to the forfeiture of the shares of the appellant.

Solicitors:
Quigg Partners, Wellington for Applicant
Crown Law, Wellington for Respondent