Commissioner of Inland Revenue v Bhanabhai - [2007] 2 NZLR 478

Law practitioners — Solicitor’s undertaking — Solicitor gave Commissioner of Inland Revenue undertaking to pay GST from proceeds of settlements — Conveyances settled and GST not paid — Whether elements of undertaking met — Whether Court to exercise inherent jurisdiction to enforce undertaking — Whether compensatory orders to be made for breach of undertaking — Punitive and disciplinary nature of Court’s jurisdiction over solicitors as officers of Court.

Practice and procedure — Abuse of process — Conduct litigated subject to settlement with third party — Whether an abuse of process to litigate when privy to previous settlement.