NEW SOUTH WALES INSURANCE MINISTERIAL CORPORATION v SHERWOOD as Executrix of the ESTATE OF THE LATE JOHN SHERWOOD SUPREME COURT OF NEW SOUTH WALES — COURT OF APPEAL MAHONEY JA, CLARKE JA and MEAGHER JA 3 July 1995 [1995] NSWCA 314 Mahoney JA. In this matter, application is made for two orders, an extension of time to apply for leave to appeal and the grant of leave to appeal, each in the present proceeding. The grant of extension of time need not concern the court at length if leave to appeal is to be granted. It is appropriate that the time be extended for making the application for leave to appeal. The leave to appeal is sought because it is said that there are two proceedings which are related and to be heard together and an allowance for funeral expenses was made in one proceeding (which is the subject of appeal elsewhere to this Court) and was not in the present proceedings. It is said that the allowance for the funeral expenses should have been made, as it were, in the other proceeding. The significance of this is not that it is sought to avoid liability for funeral expenses or to have them allowed twice in the two verdicts; it is significant because itis said the order for costs and the form of it, and perhaps interest, depends upon the verdict in which the funeral expenses are to be included. I hope that I have accurately stated by way of summary from counsel's submissions the nub of the matter. If I have not in any substantial way counsel will draw my attention to it. It is said that no additional costs will be involved in allowing the appeal because the present appeal can be brought on at the same time as the other appeal, and that the only issue is that relating to costs, to which I have referred. It is accepted, as I have indicated, that the allowance for funeral expenses will be made in only one verdict and not in both. In the circumstances, the court is of the opinion that it is proper that this matter be dealt with by granting leave to appeal in the present matter so that both matters can be dealt with together and the problem can then be adjusted in such a manner as is appropriate. The adjustment to be made can deal both with the proper proceeding in which to allow the funeral expenses and the matter of costs to which counsel have referred. In my opinion therefore both orders sought should be granted and the costs of the present application should be costs in the appeals. I will not distinguish between the appeals because presumably the costs order in one will be the same costs order as in the other. Orders accordingly.