B & L Linings Pty Ltd & Anor v Chief Commissioner of State Revenue [2008] NSWCA 208

New South Wales Court of Appeal

CITATION: B & L Linings Pty Ltd & Anor v Chief Commissioner of State Revenue [2008] NSWCA 208

JUDGMENT DATE: 28 August 2008

JUDGMENT OF: Allsop P at 1; Basten JA at 1

(1) Leave be granted to appeal on a question of law from the decision of the Appeal Panel of the Administrative Decisions Tribunal with respect to costs made on 27 March 2008. DECISION: (2) The Notice of Appeal to be relied upon be filed and served within 28 days. (3) The costs of the application for leave to appeal be reserved for decision by the Court hearing the appeal.

CATCHWORDS: LEAVE TO APPEAL - against order for costs

CATEGORY: Procedural and other rulings

CASES CITED: B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 Mahenthirarasa v SRA (No 2) [2008] NSWCA 201

B & L Linings Pty Limited PARTIES: L & B Linings Pty Limited Chief Commissioner of State Revenue

FILE NUMBER(S): CA 40131/2008

SOLICITORS: J Eager Crown Solicitor

LOWER COURT JURISDICTION: Administrative Decisions Tribunal (Appeal Panel)

LOWER COURT FILE NUMBER(S): ADT 059044

LOWER COURT JUDICIAL OFFICER: Chesterman ADCJ (Deputy President); Hole M - Judicial Member; Bennett C - Non-Judicial Member

LOWER COURT DATE OF DECISION: 27 March 2008

LOWER COURT MEDIUM NEUTRAL CITATION: [2008] NSWADTAP 14

IN THE SUPREME COURT OF NEW SOUTH WALES COURT OF APPEAL CA 40131/08

ALLSOP P BASTEN JA

28 August 2008 B & L LININGS PTY LTD & ANOR v CHIEF COMMISSIONER OF STATE REVENUE Judgment 1 ALLSOP P and BASTEN JA: The Court proposes to grant leave to appeal from costs orders made by the Administrative Decisions Tribunal, Appeal Panel made on 27 March 2008. The parties consented to the application being dealt with without a hearing and on the papers. 2 In the light of the grant of leave, it is not appropriate to give any detailed reasons. It is sufficient (and indeed appropriate) to say that some aspects of the reasons complained of (see especially [2008] NSWADTAP 14 at [99], [100], [101] and [103]) may possibly betray an approach in which regard was not paid to the standard of conduct to be expected of the Executive: cf Mahenthirarasa v SRA (No 2) [2008] NSWCA 201. 3 Significant parts of the submissions put forward by the applicant raise questions of the kind dealt with in B & L Linings Pty Ltd v Chief Commissioner of State Revenue [2008] NSWCA 187 as to whether this Court has power to deal with factual questions, even if an error of law has been demonstrated. The draft notice of appeal in its present form is less than satisfactory. It appears to contain matters that amount to submissions rather than grounds of appeal. The notice of appeal should conform to the nature of the appeal: "on a question of law". The notice of appeal should identify any such question or questions of law with precision. The orders that are sought from this Court should also be identified with precision. 4 The orders of the Court are: