Tailor v Commissioner of Inland Revenue

[2023] NZCA 306

IN THE COURT OF APPEAL OF NEW ZEALAND

I TE KŌTI PĪRA O AOTEAROA

 CA696/2022
 [2023] NZCA 306

BETWEEN	BEENA JYATIN TAILOR Applicant
AND	THE COMMISSIONER OF INLAND REVENUE Respondent

CA697/2022
BETWEEN	JYOTIN TAILOR Applicant
AND	THE COMMISSIONER OF INLAND REVENUE Respondent

Court:	Miller and Collins JJ
Counsel:	Applicants in person
Judgment: (On the papers)	19 July 2023 at 12.30 pm

JUDGMENT OF THE COURT
(Recall applications)

The applications for recall are declined.

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REASONS OF THE COURT

(Given by Miller J)

1. These are applications for recall of a judgment of 17 May 2023 in which we declined to extend time to appeal on the ground that the applicants had no defence to the Commissioner’s claim in bankruptcy.[1]

   [1]Tailor v Commissioner of Inland Revenue [2023] NZCA 178.

2. The applications for recall (one by each applicant) assert that we made an incorrect decision.  They depose that Ms Tailor was unwell at the time of adjudication and Mr Tailor needed to stay home to care for her, and because the High Court insisted on proceeding an incorrect decision was made.

3. The position remains that no purpose would be served by extending time to appeal the adjudications.  For the reasons given in our earlier judgment the High Court decision was correct.

4. The applications are declined.