Ron West Motors (Otahuhu) Ltd v Commissioner of Inland Revenue

Ron West Motors (Otahuhu) Limited sought to appeal a decision made by an Associate Judge in Chambers to the Court of Appeal of New Zealand. The respondent, the Commissioner of Inland Revenue, opposed the appeal on the grounds that the appeal should have been made to the High Court. Following a telephone conference, the appellant conceded that the Court of Appeal had no jurisdiction over the matter and subsequently abandoned the appeal. The Commissioner sought an order that the sum of $4,300 fixed and paid as security for costs be paid in full to him. The appellant opposed the application on the basis that the Commissioner had no need to incur any costs.

The Court of Appeal found that the Commissioner was entitled to a reasonable contribution towards his costs, given that the appeal should not have been filed when the Court had no jurisdiction. The Court considered it appropriate for the Commissioner to raise the issue of jurisdiction as a preliminary matter. The Court awarded the Commissioner $1,500 and usual disbursements as a contribution towards his costs. The Court made an order that the sum of $1,500 and usual disbursements be paid by the appellant to the Commissioner.