Kelly, Re (A Bankrupt) [1999] IEHC 68; [2000] 2 IR 219 (20th December, 1999)

Kelly, Re (A Bankrupt) [1999] IEHC 68; [2000] 2 IR 219 (20th December, 1999)

The Revenue Commissioners are entitled to an extension of time to submit proof of debt for the sums included in the proof submitted one day late due to administrative error, but not for other sums where delay was inordinate and inexcusable. The sums arising from the order of Costello J. in the liquidation of Kelly's Carpetdrome Limited are not debts provable by the Revenue Commissioners in the bankruptcy, as the liability was to the Official Liquidator, not to the Revenue Commissioners.

Citation
[2000] 2 IR 219
Parties
Applicant: Revenue Commissioners; Bankrupt/respondent: Matthew Kelly
Jurisdiction
Ireland
Procedural Posture
Bankruptcy Application / Application for Extension of Time to Submit Proof of Debt
Outcome
Partially granted
Legal Topics
Proof of Debt, Extension of Time, Fraudulent Trading, Personal Liability of Directors, Statute of Limitations
Insolvency Bankruptcy Company Law Proof of Debt Extension of Time Fraudulent Trading Personal Liability of Directors Statute of Limitations

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Parties

Revenue Commissioners

Applicant

Matthew Kelly

Bankrupt/respondent

Procedural Posture

Bankruptcy Application / Application for Extension of Time to Submit Proof of Debt

Legal Issues

  1. 1 Whether the Revenue Commissioners are entitled to an extension of time to submit proof of debt in the bankruptcy of Matthew Kelly for certain tax debts and liabilities arising from company liquidation and personal liability orders.
  2. 2 Whether the sums arising from the order of Costello J. in the liquidation of Kelly's Carpetdrome Limited are provable debts in the bankruptcy of Matthew Kelly.

Ratio Decidendi

The Revenue Commissioners are entitled to an extension of time to submit proof of debt for the sums included in the proof submitted one day late due to administrative error, but not for other sums where delay was inordinate and inexcusable. The sums arising from the order of Costello J. in the liquidation of Kelly's Carpetdrome Limited are not debts provable by the Revenue Commissioners in the bankruptcy, as the liability was to the Official Liquidator, not to the Revenue Commissioners.

Court Disposition

Partially granted

Orders

  • Extension of time for submitting proof of debt in respect of the sums at (c) (income tax for 1980/81 and interest) for 28 days from 20th December, 1999.
  • Application for extension of time in respect of other sums (d), (e), and (f) refused.