Commissioner of Inland Revenue v Ben Nevis Forestry Ventures Limited [2014] NZHC 2141 (5 September 2014)

Last Updated: 9 September 2014

IN THE HIGH COURT OF NEW ZEALAND AUCKLAND REGISTRY

CIV-2013-404-004673 [2014] NZHC 2141

BETWEEN	COMMISSIONER OF INLAND REVENUE Plaintiff
AND	BEN NEVIS FORESTRY VENTURES LIMITED Defendant

CIV-2013-404-004676

BETWEEN COMMISSIONER OF INLAND REVENUE

Plaintiff

AND BRISTOL FORESTRY VENTURE LIMITED

_Defendant

Hearing:	On the papers
Judgment:	5 September 2014

_{JUDGMENT OF COURTNEY J}

This judgment was delivered by Justice Courtney on 5 September 2014 at 4.00 pm

pursuant to R 11.5 of the High Court Rules

Registrar / Deputy Registrar

_{Date ............................}

COMMISSIONER OF INLAND REVENUE v BEN NEVIS FORESTRY VENTURES LTD and

COMMISSIONER OF INLAND REVENUE v BRISTOL FORESTRY VENTURE LTD [2014] NZHC 2141 [5

September 2014]

[1] In my decision 25 July 2014 I dismissed the defendants’ applications for orders striking out or staying the plaintiffs’ liquidation proceedings.¹ I subsequently refused a request to recall that judgment.

[2] In my judgment I had invited the Commissioner to file a memorandum regarding costs, which she did on 7 August 2014. In that memorandum the Commissioner sought indemnity costs in accordance with r 14.6(4) of the High Court Rules. In doing so, however, she noted that her actual costs were below scale and accordingly sought an order for $10,184.29 together with disbursements of

$3,057.63.

[3] The defendants’ counsel has indicated his agreement to costs being fixed on

that basis. It is proper that they be fixed in this way and I accordingly make an order for costs in favour of the Commissioner in the amount sought.

_{P Courtney J}

¹ Commissioner of Inland Revenue v Ben Nevis Forestry Ventures Ltd and Commissioner of Inland

Revenue v Bristol Forestry Venture Ltd [2014] NZHC 1746.