ERRIS PROMOTIONS & ANOR v REVENUE [2003] NZCA 118 (19 June 2003)

IN THE COURT OF APPEAL OF NEW ZEALAND

CA68/03

BETWEEN ERRIS PROMOTIONS LIMITED AND OTHERS

Appellants

AND COMMISSIONER OF INLAND REVENUE

Respondent

Hearing: 19 June 2003

Coram: BlanchardJ

Tipping J

Anderson J

Appearances: J Eichelbaum for Appellants

J A Farmer and J H Coleman for Respondent

Judgment: 19 June 2003

JUDGMENT OF THE COURT DELIVERED BY BLANCHARD J

[1]	The appeal is allowed.A Judge other than Wild J should now be assigned to the trial of the proceeding in the High Court.
[2]	As the Commissioner of Inland Revenue has not opposed the appellants’ application there will be no order as to costs.
[3]	We will give our reasons at a later time.

Solicitors:

Hughes Robertson for Appellants

Crown Law Office, Wellington