Court of Appeal grants the Revenue orders striking an appeal appointing a receiver by way of equitable execution over a property, on the grounds that: it is bound to fail or is frivolous and vexatious and/or an abuse of the process in circumstances where the debtor continues to assert that he has no interest in the property and, accordingly, can have no bona fide interest in the outcome of the receivership application, and he can have no objection to the appointment of a receiver over the property and has no standing; it is not correct to say that because the debtor was incarcerated, he could not have attended court; and the debtor could not argue a new ground on appeal.
Revenue – application seeking an order pursuant to the inherent jurisdiction of the court striking out or dismissing the within appeal on the basis that it is bound to fail or is frivolous and vexatious and/or an abuse of the process – appeal against decision of High Court appointing a receiver by way of equitable execution over certain property registered in the name of a notice party – Revenue obtained a judgment in the sum of €4,941,997.52 on account of unpaid taxes - variety of steps taken to attempt to execute upon the said judgment - appoint a receiver by way of equitable execution over a property – purchase of the said property – receiver appointed - inherent jurisdiction of the court to strike out an action that is frivolous or vexatious or bound to fail or an abuse of the process - abuse of process - res judicata - Henderson v. Henderson - no standing to appeal on behalf of the notice party and he is not entitled to conduct an appeal on her behalf – no replying affidavit - not correct to say that because he was incarcerated, he could not have attended court - difficult to see how he can have been prejudiced by his absence in circumstances where he continues to assert that he is not the beneficial owner of the property - can have no bona fide interest in the outcome of the receivership application and he can have no objection to the appointment of a receiver over the property and if he has no interest in the property then he has no locus standi - trial judge did engage with all the affidavit evidence that was before him - does not contest the trial judge's findings of fact or plead that he failed to engage with the evidence - attempt to appeal on an entirely new ground – appeal dismissed