Russell v Commissioner of Inland Revenue CA18/05

This case involved an application by Mr John Russell for leave to appeal out of time against a judgment delivered by Keane J on 16 December 2004, which had stayed the prosecution of one of three causes of action in judicial review proceedings brought by Mr Russell against the Commissioner of Inland Revenue. The legal issues that the Court had to decide were whether Mr Russell could seek leave to appeal against the original decision despite the deemed abandonment of the first appeal and whether the proposed appeal was genuinely arguable and had any practical point. The Court held that there was jurisdiction to grant leave to appeal out of time notwithstanding the deemed abandonment of the first appeal. However, the Court declined leave to appeal, finding that the proposed appeal was pointless and would inevitably fail. The Court ordered Mr Russell to pay the Commissioner of Inland Revenue costs of $3,000 together with usual disbursements.