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\par }{\i\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 Setting aside judgment \endash  judgments obtained in default of defence \endash  whether judgments irregular - Income tax assessment \endash  amount owing \endash  onus on Defendant
s to verify of P32-1 forms \endash  conditions on which judgment can be set aside \endash  Income Tax Act ss62(8)}{\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860  & 76; }{\i\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 
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\par }{\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 The Defendants failed to object to the CIR assessments in the two matters within 60 days. The assessments became valid and binding.}{\lang2057\langfe3081\langnp2057\insrsid340860  }{
\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 The Defendants claimed that no notice was served on them prior to default judgment being entered, thus the judgments were irregular. The Court found no merit in that claim.}{
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The judgments were regular. The Defendants say some P32-1 forms still require verification, although it was not clear to the court whether the forms relate to the period for which judgment was entered. 
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\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 onus is cast upon a taxpayer once tax is assessed.}{\lang2057\langfe3081\langnp2057\insrsid340860  }{\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 
It is for the taxpayer to demonstrate that the assessments are wrong, why they are wrong, and by how much they are wrong.}{\lang2057\langfe3081\langnp2057\insrsid340860  }{\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 
The assessments must stand unless and until the taxpayer satisfies the Court they are wrong. It must also establish what the correct amount should be.}{\lang2057\langfe3081\langnp2057\insrsid340860  }{
\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 The}{\b\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860  }{\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 onus is on the Defendants to verify P32-1 forms. The 
Defendants themselves are to blame for judgment being entered by not complying with the s62 Income Tax Act and responding to the Plaintiff}{\lang2057\langfe3081\langnp2057\insrsid340860 '}{\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 
s demands as required.
\par 
\par Default Judgments set aside on conditions.
\par 
\par }\pard\plain \s19\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid340860 \fs24\cf1\lang1033\langfe1033\loch\af34\hich\af34\dbch\af34\cgrid\langnp1033\langfenp1033 {
\b\f0\cf0\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 \hich\af0\dbch\af34\loch\f0 C\hich\af0\dbch\af34\loch\f0 ases \hich\af0\dbch\af34\loch\f0 referred to\hich\af0\dbch\af34\loch\f0  \hich\af0\dbch\af34\loch\f0 in Decision
\par }\pard\plain \s15\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid340860 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\b\i\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 Buckley & Young v CIR}{
\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860  (1978) 3 NZTC 61
\par }{\b\i\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 C of T v McCoad}{\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860  [1952] NZLR 263
\par }{\b\i\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 Davies v Pagett}{\i\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860  }{\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 (1986) 107 CLR 26 
\par }{\b\i\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 Evans v Bartlam}{\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860  [1937] AC 480
\par }{\b\i\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 Haythornthwaite Ltd v Kelly}{\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860  (1927) 11 T.C. 657
\par }{\b\i\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 Normal v Golder}{\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860  (1944) 26 T.C. 2L93
\par }{\b\i\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 Trautwein v FC of T}{\b\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860  }{\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 (No 2)(1936) ALR 425
\par }{\b\i\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 Williams Property Development v CIR}{\b\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860  }{\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 [1980] 1 NZLR 280

\par }{\b\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 
\par }\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid340860 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\i\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 Amani V. Bale for the 
Plaintiff 
\par Harry Robinson for the Defendant 
\par }\pard\plain \s15\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid340860 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\b\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 
\par }\pard\plain \ql \li0\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0\pararsid11819144 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid340860\charrsid340860 11 September, 2001\cell 
}\pard \ql \li1512\ri0\nowidctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin1512\pararsid340860 {\b\caps\fs24\lang2057\langfe1033\langnp2057\insrsid340860\charrsid340860 DECISION}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860\charrsid340860 
\cell }\pard \ql \li0\ri0\widctlpar\intbl\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\fs24\lang2057\langfe1033\langnp2057\insrsid340860\charrsid340860 \trowd \irow0\irowband0\lastrow 
\ts20\trgaph108\trleft-108\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblrsid340860\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2268\clshdrawnil \cellx2160\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth6588\clshdrawnil \cellx8748\row }\pard 
\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid340860 {\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 Pathik, J}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid14749138 
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid7408957\charrsid340860 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 There are two motions before this Court to set aside judgments in default of defence.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 In Civil Action No. 59 of 1999 between the Plaintiff (Commissioner of Inland Revenue) and Dav
id Thomas Robinson default judgment was entered on 16 February 2000 for the sum of $26,512.23 with $70.00 costs making a total sum of $26,582.23; and application is made to set aside the said judgment; and in Civil Action No. 74 of 1999 by motion dated 26
 April 2001 there is a similar application.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
Judgment in default of defence was entered on 16 March 2000 for the sum of $41,878.15 and $70.00 costs making a total sum of $41,948.15.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 In both the motions an affidavit each, which are almost identical have been filed.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 It was agreed by both counsel that the Court hear the applications together as the Defendants}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 are }{\fs24\lang2057\langfe1033\langnp2057\insrsid340860 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 related}{
\fs24\lang2057\langfe1033\langnp2057\insrsid340860 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860  and the same issue is involved in both.
\par 
\par In 59/99 the Defendant himself swore an affidavit in support.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 The gist of what he said is the same as in the affidavit in 74/99.

\par 
\par In 74/99 the Defendant/Applicant through its director Edward Patrick Robinson}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 in his affidavit states that: 
(a) there was an understanding between him and}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 his counsel that the former continue discussion on the claim with the Defendant
; he said that he was assured by his counsel that no judgment would be entered by the Plaintiff without notice to the Defendant.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
Despite that, judgment was entered on 16 February 2000 in 59/99 and on 16 March 2000 in 74/99; (b) the judgments are irregular and (c) the Defendant has a meritorious defence.
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par Plaintiff}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid340860 '}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 s affidavit in Reply}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid14749138 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7408957 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid7408957\charrsid340860 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 (a)\tab As for 59/99, there were no objections to the assessment within 60 days as required under {\*\bkmkstart s62_Income_Tax_CIR_v_Robinson_Latu_Eng}s62
{\*\bkmkend s62_Income_Tax_CIR_v_Robinson_Latu_Eng} of the Income Tax Act Cap.201.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 Hence assessments are now valid and binding.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 The Defendant was served with demand notices; he asked for time to pay but did not pay.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 Even after judgment he did not pay.
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid340860 {\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par The Plaintiff is asking that the Court must refuse to set aside default judgment for the following reasons:}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7408957 {\fs24\lang2057\langfe1033\langnp2057\insrsid7408957\charrsid340860 
\par {\listtext\pard\plain\s18 \lang2057\langfe3081\langnp2057\langfenp3081\insrsid14749138\charrsid340860 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard\plain \s18\ql \li720\ri0\nowidctlpar\faauto\ls2\rin0\lin720\itap0\pararsid7408957 
\f29\fs24\lang1033\langfe3081\cgrid\langnp1033\langfenp3081 {\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 the long delay in making this application;
\par {\listtext\pard\plain\s18 \lang2057\langfe3081\langnp2057\langfenp3081\insrsid14749138\charrsid340860 \hich\af0\dbch\af0\loch\f0 (b)\tab}the Defendant has not shown that he has a Defence in any event; 
\par {\listtext\pard\plain\s18 \lang2057\langfe3081\langnp2057\langfenp3081\insrsid14749138\charrsid340860 \hich\af0\dbch\af0\loch\f0 (c)\tab}the judgment was entered after the Defendant failed to file a Defence; 
\par {\listtext\pard\plain\s18 \lang2057\langfe3081\langnp2057\langfenp3081\insrsid14749138\charrsid340860 \hich\af0\dbch\af0\loch\f0 (d)\tab}The Defendant
 did not avail himself of the opportunity to object to the assessments as provided for by the Income Tax Act (Cap. 201);
\par {\listtext\pard\plain\s18 \lang2057\langfe3081\langnp2057\langfenp3081\insrsid14749138\charrsid340860 \hich\af0\dbch\af0\loch\f0 (e)\tab}the assessments are now valid and binding; 
\par {\listtext\pard\plain\s18 \lang2057\langfe3081\langnp2057\langfenp3081\insrsid14749138\charrsid340860 \hich\af0\dbch\af0\loch\f0 (f)\tab}the Defendant had been given several opportunities by the Plaintiff to settle his debt but did not do so; 
\par {\listtext\pard\plain\s18 \lang2057\langfe3081\langnp2057\langfenp3081\insrsid14749138\charrsid340860 \hich\af0\dbch\af0\loch\f0 (g)\tab}that this application is an abuse of the court process}{\f0\lang2057\langfe3081\langnp2057\insrsid14749138 
\par }\pard \s18\ql \li0\ri0\nowidctlpar\tx-1440\faauto\rin0\lin0\itap0\pararsid7408957 {\f0\lang2057\langfe3081\langnp2057\insrsid7408957\charrsid340860 
\par {\listtext\pard\plain\s18 \lang2057\langfe3081\langnp2057\langfenp3081\insrsid14749138\charrsid340860 \hich\af0\dbch\af0\loch\f0 (b)\tab}}\pard \s18\ql \li0\ri0\nowidctlpar\faauto\ls3\rin0\lin0\itap0\pararsid7408957 {
\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 As for 74/99, the Defendant is indebted to the Plaintiff in the sum of $41,949.15 being Income Tax and Penalties for the years 1989 to 1993.}{
\f0\lang2057\langfe3081\langnp2057\insrsid340860  }{\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 The situation is similar to one in 59/99.}{\f0\lang2057\langfe3081\langnp2057\insrsid340860  }{
\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 There was a demand; there was the assessment and there was no objection to the assessment within the required period.}{\f0\lang2057\langfe3081\langnp2057\insrsid340860  }{
\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 The Defendant had even asked for time to pay but did not.}{\f0\lang2057\langfe3081\langnp2057\insrsid340860  }{\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 
\par }\pard\plain \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7408957 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid340860 {\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 For the reasons stated in 59/99 the Plaintiff
 is asking for the dismissal of the motions with costs.
\par }{\b\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par Determination of the issue}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid14749138 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7408957\charrsid340860 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 On the issue before me I have very helpful written submissions from both Counsel.
\par 
\par Mr. Robinson for the Defendants has outlined to Court the background to the Defendants}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860  business.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 In short they are }{\fs24\lang2057\langfe1033\langnp2057\insrsid340860 '}{
\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 related}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860  or as he says }{
\fs24\lang2057\langfe1033\langnp2057\insrsid340860 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 a family engineering concern}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860 '}{
\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 .}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
He also stated the circumstances which led to judgments being entered in the two actions.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
For the reasons he gave he said that the judgments ought to be set aside and that the Defendants be allowed to file Statement of Defence.
\par 
\par The Plaintiff has vigorously opposed the application stating in his affidavits and submission the reasons for doing so.
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7408957 {\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid340860 {\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 On Mr. Robinson}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860 '}{
\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 s submission that the judgments were irregular I find that there is no merit on this ground.
\par 
\par Mr. Robinson is asking the Court to exercise its discretion in setting aside the judgments.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 He said that the Plaintiff}{
\fs24\lang2057\langfe1033\langnp2057\insrsid340860 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 s letter after judgment has reduced the claims by $17,636.12 after verification with p32-1.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 He says that there are some slips which are yet to be verified.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 Mr. Robinson}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 s submissions i
n this regard on pages 3 to 4 have some merit.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
But whether this verification affects the period for which judgment was obtained in 74/99 is not clear.
\par 
\par The two actions have not been tried on merits.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 The circumstances in which judgments have been obtaine
d have already been stated hereabove.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 In view of the fact that further verification in 74/99 is necessary, in justice, the Defendant
s ought to be allowed to defend.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 The Defendants are themselves to be blamed for the situation they have put themselves in 
by not complying with the requirements of the law and responding to the Plaintiff}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860 '}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 s demands as and when required to do so.
\par 
\par In }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 {\*\bkmkstart Davies_v_Pagett_CIR_v_Robinson_Latu_Eng}Davies v Pagett}{\i\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 {\*\bkmkend Davies_v_Pagett_CIR_v_Robinson_Latu_Eng}(1986) 107 CLR 26 at 232 the Full Court of the Federal Court of Australia stated:}{
\fs24\lang2057\langfe1033\langnp2057\insrsid14749138 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7408957 {\fs24\lang2057\langfe1033\langnp2057\insrsid7408957\charrsid340860 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid340860 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 The fundamental duty of the court is to do justice between the parties.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 It is in turn fundamental to that duty that the parties should each be allowed a proper opportunity to put their cases upon the merits of the matter.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid340860 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par }{\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid340860 {\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
I agree entirely with Mr. Bale in his written submission on his exposition of the law on the subject of onus cast upon the Defendant once the tax is assessed.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 It is for the taxpayer to demonstrate that the assessments are wrong, why they are wrong, and by how much they are wrong.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 I also agree that the assessments must stand unless and until the taxpayer satisfies the Court they are wrong.
\par 
\par The law as to what the Defendants are required to do once assessments are issued have been well put by Mr. Bale as follows and this should be taken note of by the Defendants:}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7408957 {\fs24\lang2057\langfe1033\langnp2057\insrsid7408957\charrsid340860 
\par {\listtext\pard\plain\s18 \lang2057\langfe3081\langnp2057\langfenp3081\insrsid14749138\charrsid340860 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard\plain \s18\ql \li720\ri0\nowidctlpar\faauto\ls1\rin0\lin720\itap0\pararsid7408957 
\f29\fs24\lang1033\langfe3081\cgrid\langnp1033\langfenp3081 {\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 The degree of proof required is on the balance of probabilities. [Case Q32 (1993) 15 NZTC 5, 150 Case M50 (1990) 12 NZTC 2, 300]
}{\f0\lang2057\langfe3081\langnp2057\insrsid14749138 
\par }\pard \s18\ql \li720\ri0\nowidctlpar\tx-1440\faauto\rin0\lin720\itap0\pararsid7611545 {\f0\lang2057\langfe3081\langnp2057\insrsid7611545\charrsid340860 
\par {\listtext\pard\plain\s18 \lang2057\langfe3081\langnp2057\langfenp3081\insrsid14749138\charrsid340860 \hich\af0\dbch\af0\loch\f0 (b)\tab}}\pard \s18\ql \li720\ri0\nowidctlpar\faauto\ls1\rin0\lin720\itap0\pararsid7408957 {
\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 The taxpayer is required to demonstrate that the assessments are wrong, why they are wrong and by how much they are wrong.}{\f0\lang2057\langfe3081\langnp2057\insrsid340860  }{
\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 However absolute precision is not required. [}{\b\i\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 {\*\bkmkstart Buckley_v_CIR_CIR_v_Robinson_Latu_Engine}
Buckley & Young v {\*\bkmkend Buckley_v_CIR_CIR_v_Robinson_Latu_Engine}CIR}{\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860  (1978) 3 NZTC 61, 271 }{\b\i\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 
{\*\bkmkstart C_v_McCoad_CIR_v_Robinson_Latu_Engineer}C of T v McCoad}{\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 {\*\bkmkend C_v_McCoad_CIR_v_Robinson_Latu_Engineer} [1952] NZLR 263]}{
\f0\lang2057\langfe3081\langnp2057\insrsid14749138 
\par }\pard \s18\ql \li720\ri0\nowidctlpar\tx-1440\faauto\rin0\lin720\itap0\pararsid7611545 {\f0\lang2057\langfe3081\langnp2057\insrsid7611545\charrsid340860 
\par {\listtext\pard\plain\s18 \lang2057\langfe3081\langnp2057\langfenp3081\insrsid14749138\charrsid340860 \hich\af0\dbch\af0\loch\f0 (c)\tab}}\pard \s18\ql \li720\ri0\nowidctlpar\faauto\ls1\rin0\lin720\itap0\pararsid7408957 {
\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 The assessments must stand unless and until the taxpayer satisfies the Court they are wrong. [}{\b\i\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 
{\*\bkmkstart Normal_v_Golder_CIR_v_Robinson_Latu_E}Normal v Golder}{\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860  {\*\bkmkend Normal_v_Golder_CIR_v_Robinson_Latu_E}(1944) 26 TC 293, 297, }{
\b\i\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 {\*\bkmkstart Haythornthwaite_v_Kelly_CIR_v_Robinson_L}Haythornthwaite Ltd v Kell{\*\bkmkend Haythornthwaite_v_Kelly_CIR_v_Robinson_L}y}{
\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860  (1927) 11 TC 657, 667].}{\f0\lang2057\langfe3081\langnp2057\insrsid14749138 
\par }\pard \s18\ql \li720\ri0\nowidctlpar\tx-1440\faauto\rin0\lin720\itap0\pararsid7611545 {\f0\lang2057\langfe3081\langnp2057\insrsid7611545\charrsid340860 
\par {\listtext\pard\plain\s18 \lang2057\langfe3081\langnp2057\langfenp3081\insrsid14749138\charrsid340860 \hich\af0\dbch\af0\loch\f0 (d)\tab}}\pard \s18\ql \li720\ri0\nowidctlpar\faauto\ls1\rin0\lin720\itap0\pararsid7408957 {
\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 It is not enough for the taxpayer to establish that there is an error and thereby create a }{\f0\lang2057\langfe3081\langnp2057\insrsid340860 "}{
\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 blank}{\f0\lang2057\langfe3081\langnp2057\insrsid340860 "}{\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860  in the assessments.}{
\f0\lang2057\langfe3081\langnp2057\insrsid340860  }{\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 It must also establish what the correct amount should be.}{\f0\lang2057\langfe3081\langnp2057\insrsid340860  }{
\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 In this regard it is a relevant consideration that the facts necessary to establish the correct amount are peculiarly within the knowledge of the taxpayer [See}{
\b\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860  }{\b\i\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 {\*\bkmkstart Trautwein_v_FC_CIR_v_Robinson_Latu_Eng}Trautwein v FC of T}{
\b\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860  }{\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 {\*\bkmkend Trautwein_v_FC_CIR_v_Robinson_Latu_Eng}(No 2)(1936) ALR 425]
\par }\pard\plain \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7408957 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par {\listtext\pard\plain\s18 \lang2057\langfe3081\langnp2057\langfenp3081\insrsid14749138\charrsid340860 \hich\af0\dbch\af0\loch\f0 (e)\tab}}\pard\plain \s18\ql \li720\ri0\nowidctlpar\faauto\ls1\rin0\lin720\itap0\pararsid7408957 
\f29\fs24\lang1033\langfe3081\cgrid\langnp1033\langfenp3081 {\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 
Where the state of the evidence is not such as to enable the Court to decide one way or the other, a finding in favour of the taxpayer is ruled out. [}{\b\i\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 
{\*\bkmkstart Williams_Property_v_CIR_CIR_v_Robinson_E}Williams Property Development v CIR}{\b\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860  }{\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 
{\*\bkmkend Williams_Property_v_CIR_CIR_v_Robinson_E}[1980] 1 NZLR 280]}{\b\f0\lang2057\langfe3081\langnp2057\insrsid14749138\charrsid340860 
\par }\pard\plain \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7408957 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 (f)\tab As no valid objection to the assessments was made, the assessments stand and are valid and binding upon the Defendant
 notwithstanding any defect, error, or omission that may be contained in them.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 [Section 
{\*\bkmkstart s62_8_Income_Tax_CIR_v_Robinson_Latu_Eng}62(8){\*\bkmkend s62_8_Income_Tax_CIR_v_Robinson_Latu_Eng}].}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7408957\charrsid340860 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 (g) \tab In the alternative, even if the Defendant had objected the right to receive and the obligation to pay the tax assessed is not suspended.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 The Plaintiff is still entitled to judgment.}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid7408957\charrsid340860 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 (h)\tab The taxes assessed are recoverable as a debt due to the State and the validity of the assessments cannot now be challenged by the Defendant in this Court. [Section 62 & 
{\*\bkmkstart s76_Income_Tax_CIR_v_Robinson_Latu_Eng}76{\*\bkmkend s76_Income_Tax_CIR_v_Robinson_Latu_Eng}]
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid340860 {\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid340860 {\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 On the affidavit evidence before me, I find there is some defence particularly
 in relation to verifying some P32-1; but the onus is on the Defendants to attend to these matters, so they should wake up from their slumber and do something about the matter.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{
\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 They should not expect the Commissioner of Inland Revenue to be chasing after the P32-1 for the ball is in the Defendants}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860 '}{
\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860  court.
\par 
\par A judgment in default of notice of intention to defend, or defend may be set aside or varied unconditionally or upon terms, vide {\*\bkmkstart O13_10_HCR_CIR_v_Robinson_Latu_Eng}Order 13 r 10 {\*\bkmkend O13_10_HCR_CIR_v_Robinson_Latu_Eng}which provides:}
{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7429123 {\fs24\lang2057\langfe1033\langnp2057\insrsid7429123\charrsid340860 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid340860 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
Without prejudice to rule 8(3) and (4), the Court may, on such terms as it thinks just, set aside or vary any judgment entered in pursuance of this Order.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid340860 {\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 And {\*\bkmkstart O19_9_HCR_CIR_v_Robinson_Latu_Eng}Order 19 r 9 
{\*\bkmkend O19_9_HCR_CIR_v_Robinson_Latu_Eng}states:}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7429123 {\fs24\lang2057\langfe1033\langnp2057\insrsid7429123\charrsid340860 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid340860 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 The Court may, on such terms as it thinks just, set aside or vary any judgment entered in pursuance of this Order.}{
\fs24\lang2057\langfe1033\langnp2057\insrsid340860 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid340860 {\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 Lord Atkin in}{\b\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860  }{
\b\i\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 {\*\bkmkstart Evans_v_Bartlam_CIR_v_Robinson_Latu_Eng}Evans v Bartlam}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860  
{\*\bkmkend Evans_v_Bartlam_CIR_v_Robinson_Latu_Eng}[1937] AC (H.L) at 480 stated:}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138 
\par }\pard \ql \li720\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7429123 {\fs24\lang2057\langfe1033\langnp2057\insrsid7429123\charrsid340860 
\par }{\fs24\lang2057\langfe1033\langnp2057\insrsid340860 "}{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 The principle obviously is that unless and until the Court has pronounced judgment upon merits or by consent, it is to have the po
wer to revoke the expression of its coercive power where that has been obtained by a failure to follow any of the rules of procedure.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860 "}{
\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid340860 {\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par To conclude, upon considering the submissions of counsel and taking into account the principles governing the setting aside of judgment, it cannot be said that the Defendant
s do not owe the amounts claimed in the two actions except that there may be some doubt as to whether further verifications of p32-1 will reduce the claims and it will be up to the Defendants to satisfy the Plaintiff
 in this regard for the onus is on them to do so.
\par 
\par For these reasons I set aside the two judgments on condition that the Defendants deposit into Court the sum of $26,582.23 in respect of Civil Action No. 59 of 1999 and the sum of $41,948.15 i
n respect of civil action No. 74 of 1999 within 28 days; I award costs in the sum of $500.00.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 The Defendant
s are let in to defend with Statement of Defence to be filed within 28 days.}{\fs24\lang2057\langfe1033\langnp2057\insrsid340860  }{\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
Failure to deposit money into Court and to file Statement of Defence will mean that the judgments herein will stand.
\par }{\i\fs24\lang2057\langfe1033\langnp2057\insrsid14749138\charrsid340860 
\par Application granted.
\par 
\par }\pard\plain \s15\ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7429123 \fs24\lang3081\langfe3081\cgrid\langnp3081\langfenp3081 {\insrsid14749138\charrsid340860 Marie Chan}{
\lang2057\langfe3081\langnp2057\insrsid1972231\charrsid7429123 
\par }}