These factors, combined with the fact that a final
order barring contact had made in the absence of one of the parties, meant that «almost
inevitable» that the Court of Appeal should consider that it should intervene with the aim of establishing an effective and
full rehearing.
«If... some feature of the case alerts [the taxing officer] to the need to make further investigation or causes him to wonder if the information with which he is being provided is
full and accurate, he may seek further information... However, if the stage has been reached where interrogatories might reasonably be
ordered, the conclusion that the receiving party had not been able to satisfy the taxing officer about the bill, or some particular aspect of it, would seem
inevitable.»