Where freezing order proceedings, recovery proceedings, and tax review proceedings all arise from the same underlying tax assessments, the use of affidavits obtained in the freezing order proceeding in the related proceedings is not for a collateral or ulterior purpose and the implied undertaking does not apply. The principles governing release from the implied undertaking (collateral purpose, public domain, special circumstances) are equally applicable to express undertakings given in freezing order proceedings. Affidavits that have been deployed in open court as admissible evidence and utilised for the purpose of a decision have entered the public domain, but mere filing without use in court is insufficient.
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