13 Apr 1984
THE COMMISSIONER FOR COMMODITIES TRADING v. THE OFFICIAL RECEIVER, THE OFFICIAL REVCEIVER AND LIQUIDATOR OF NATIONAL COMMODITIES TRADERS LTD
- Citation
- THE COMMISSIONER FOR COMMODITIES TRADING v. THE OFFICIAL RECEIVER, THE OFFICIAL REVCEIVER AND LIQUIDATOR OF NATIONAL COMMODITIES TRADERS LTD
- Court
- Court of First Instance
- Case number
- HCCW148/1982
The term 'audit' within the Commodities Trading Ordinance was to be given a general meaning that includes an investigation or examination of accounts carried out for the Commissioner; Price Waterhouse's engagement met that statutory purpose, so the Official Receiver's rejection of the proof of debt was incorrect and the proof for $130,228.20 must be admitted.