Issued
2008
Decision
08 Mar 2008
Appeal Status
Not appealed

Application to represent a taxpayer company by virtue of a long-standing association with the company

2008 case note – application to file special leave dismissed - Personal representative of the person bringing the appeal, authority to initiate application.

Case
Central Equipment Company v The Commissioner of Inland Revenue
Legal terms
Personal representative of the person bringing the appeal, authority to initiate application

Summary

An application to file special leave with the Court of Appeal was initiated by Mr. Faloon, purportedly as a representative of the taxpayer company, against the decision of the High Court to put the company into liquidation. The application was dismissed.

Facts

This case concerns an application by Mr Faloon on appeal wishing to act on behalf of the taxpayer company. The High Court on 2 October 2006 put the taxpayer company into liquidation. The proceeding which was filed in this Court was an application by the taxpayer for special leave to appeal against the Judge's decision. Mr Faloon was seeking to represent the taxpayer company by virtue of a long-standing "association" with it.

Decision

The application for special leave to appeal was dismissed. Mr Faloon, as found by the Court, did not have the authority to initiate the application on behalf of the taxpayer company. His conduct of the taxpayer company's tax affairs did not provide any basis for representing the same. Sections 146 and 170A of the Town and Country Planning Act which Mr Faloon relied on for his arguments applied only to proceedings under that Act, and had no bearing on liquidation proceedings in this Court.

Sections 146 and 170A of the Town and Country Planning Act 1977, Resource Management Act 1991