Balance of justice favours continuation of tax dispute despite delay

High Court - application to dismiss proceedings on grounds inordinate and inexcusable delay - legal principles - developments in jurisprudence demonstrated a hardening of judicial attitudes to delay resulting in recalibration of the weight to be attached to the various factors to determining whether delay has been inordinate and/or inexcusable - constitutional imperative to protect the public interest by ensuring the timely and effective administration of justice - plaintiffs' case did not in any real sense turn upon disputed issues of fact - there was no particular event dependent on the recollection of witnesses which may have faded or become distorted by the passage of time - outcome of the proceedings was not dependent upon the recollection of witnesses which may have faded or become distorted by the passage of time - outcome was dependent upon the interpretation of a series of statutes and statutory guidelines - defendants had not established anything like the level of prejudice that may assist them in succeeding in the application - striking out proceedings would have grave consequences for the plaintiffs and deprive them of any opportunity to bring forward their litigation - striking out would be far too draconian a remedy - jurisdiction to strike out is not intended to punish parties but to ensure fairness of procedure.