Musuki v Commissioner of Inland Revenue

[2015] NZHC 1889

IN THE HIGH COURT OF NEW ZEALAND AUCKLAND REGISTRY

CIV-2015-404-0006 [2015] NZHC 1889

UNDER

Section 72 of the District Courts Act 1947

BETWEEN

JAWAHAR BHASKAR MUSUKU Appellant

AND

THE COMMISSIONER OF INLAND REVENUE

Respondent

Hearing:	On the papers
Date:	12 August 2015

JUDGMENT AS TO COSTS OF THOMAS J

This judgment was delivered by me on 12 August 2015 at 11.00 am pursuant to Rule 11.5 of the High Court Rules.

Registrar/Deputy Registrar

Date:………………………….

MUSUKU v THE COMMISSIONER OF INLAND REVENUE [2015] NZHC 1889 [12 August 2015]

[1]      By my decision dated 26 June 2015 I dismissed the appellant’s appeal and awarded costs to the respondent, indicating my view that costs should be on a 2B basis.

[2]      The appellant was directed to file a memorandum within 21 days of the date of the decision if the appellant sought to be heard on the issue of costs.

[3]      The appellant has not filed a memorandum and the respondent now seeks costs on a 2B basis together with expenses.

[4]      Costs  are  awarded  to  the  respondent  on  a  2B  basis  as  set  out  in  its memorandum dated 29 July 2015.  I am satisfied that the disbursements sought by

the respondent should in the circumstances be awarded.

Thomas J