Commissioner of Inland Revenue v Redcliffe Forestry Venture Ltd - [2013] 1 NZLR 804

Practice and procedure — Objection to jurisdiction — Whether confined to specific situations — Whether High Court had jurisdiction to recall or set aside judgment on questions of law subject of appellate judgments — Whether overlap with application to strike out — High Court Rules, rr 5.49 and 15.

Practice and procedure — Recall of judgment — Fraud exception to finality — Requirements for fraud exception — Whether High Court had jurisdiction to recall judgment on questions of law subject of appellate judgments.

Practice and procedure — Setting aside judgment — Fraud exception to finality — Requirements for fraud exception — Whether High Court had jurisdiction to recall judgment on questions of law subject of appellate judgments.