In a fiery cross-examination of the Bella Vista Homes director, Danny Cancian was asked 'where was the money” following the failed subdivision.

His answer: 'council took it away”.

Cancian took the stand in defence of his portion of the 28 collective charges laid under the Building Act against Bella Vista Homes Limited, The Engineer Limited, Bruce John Cameron and block layer Darrell Joseph.

Tauranga City Council purchased the development for $14.2 million after some homes received code compliance only to be later classed as dangerous or affected buildings.

The alleged defects were found after Bella Vista Homes had gone into liquidation at the end of 2017.

While giving evidence, Cancian laid blame on his project managers, builders, employees, council staff and even homeowners for issues at the site.

He spoke quickly on the stand and was reined in often by Judge Paul Mabey.

During his evidence, Cancian said he was not the licenced building practitioner builder on the site and put blame on staff who let him down.

When discussing records of work for the failed development showing his signature and LBP number he claimed the documents were forged.

"Someone else put them in with my signature," he said.

"They've used the back page from 297 Lakes Boulevard for record of works.

"I wouldn't have signed off."

Earlier in the trail, a former employee of Bella Vista Home admitted to filing some records of works using a pre-signed page to do so.

Cancian distanced himself from the day-to-day building on the site and said his role as the company director was more like a "scout looking for developments" than dealing with the builds.

He also said the large retaining walls separating the top developments on Aneta Way and the lower ones on Lakes Boulevard was the responsibility of the property owners.

When asked how the walls were going to be built after the houses were completed, he said they could have got a bobcat or smaller digger into drill the holes.

"I build a lot of retaining walls and built them in smaller sections than that.”

Cancian said the council put roadblocks up to prevent him from building the houses.

Council prosecutor Richard Marchant said the council was holding Cancian to account and questioned the accounts of Bella Vista Homes.

"In mid-2016 you were in massive financial strife," he asked.

"No," Cancian replied.

Marchant questioned why Bella Vista Homes paid its former director, and Cancian's cousin, Daniel De Martin $1.3 million when the company was only valued at $400,000

"I put it to you," Marchant said.

"That you gave $1.3 million to your cousin as a way to get money out of the company."

Cancian said this was not true and that he had to pay out his cousin, as he was receiving threats.

Marchant asked if the margins in the properties were low but Cancian said there was a lot of money in the subdivision.

He said because the sale of the front section paid for the back sections costs, any subsequent sale was 'free money”.

Marchant said Bella Vista homes was "caving in around him [Cancian] according to liquidators”.

"They're wrong," Cancian replied.

"You made a lot of money selling sections but you don't know where it [the money] has gone," Marchant continued.

"Council took it away," Cancian replied. "The delay of five to six months (meant) a lot of money coming out of the bottom line."

Marchant said Cancian knew money was leaving the company and he attempted to "bulldoze" through the development and this was the reason he would become angry at council staff who failed inspections.

Cancian continued to distance himself from the site wherever possible and said he was working from a desk away from the site.

Marchant said Cancian was not sitting "at a desk in an ivory tower".

"You bought and sold property, negotiated with owners, designed it, put your material bracing into the build," he said.

Cancian continued to deny he was the LBP or even had negotiated with potential purchasers of the properties.

Cancian labelled people who contradicted his evidence as liars during his cross-examination. He said some might be lying to avoid retaliation from the council.

"They're frightened of the council as well," he said. "A lot of contractors are afraid of the council. They can do to them what they did to me."

The trial continues.

-Stuff/Matt Shand.