COOK V COMMISSIONER OF INLAND REVENUE HC TAU CIV-2009-470-183

COOK V COMMISSIONER OF INLAND REVENUE HC TAU CIV-2009-470-183

The debtor's opposition was incoherent and disclosed no defence of substance; the Commissioner established an act of bankruptcy by the debtor's failure to comply with a bankruptcy notice in April 2009 and filed a certificate of debt showing $33,529.77; accordingly the notice of opposition was struck out and an order adjudicating the debtor bankrupt was made.

Citation
openlaw-800e8e9c_9e24_4fbd_a77f_278245b56d55.pdf
Parties
Judgment Debtor: David Thomas Cook; Judgment Creditor: Commissioner of Inland Revenue
Court
High Court
Jurisdiction
New Zealand
Judgment Date
27 April 2010
Procedural Posture
Bankruptcy Proceedings Under Insolvency Act 2006 / Opposed Hearing on Application to Strike Out Notice of Opposition and to Adjudicate Bankrupt; Judgment Delivered
Outcome
Notice of opposition struck out; Mr David Thomas Cook adjudicated bankrupt.
Legal Topics
Adjudication, Act of Bankruptcy, Bankruptcy Notice, Certificate of Debt, Strike Out for Failure to Disclose Defence
Insolvency Bankruptcy Tax Law Civil Procedure Adjudication Act of Bankruptcy Bankruptcy Notice Certificate of Debt +1 more

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Parties

David Thomas Cook

Judgment Debtor

Commissioner of Inland Revenue

Judgment Creditor

Procedural Posture

Bankruptcy Proceedings Under Insolvency Act 2006 / Opposed Hearing on Application to Strike Out Notice of Opposition and to Adjudicate Bankrupt; Judgment Delivered

Legal Issues

  1. 1 Whether the debtor's notice of opposition disclosed a defence of substance
  2. 2 Whether the Commissioner owed a debt to the debtor
  3. 3 Whether an act of bankruptcy had occurred

Ratio Decidendi

The debtor's opposition was incoherent and disclosed no defence of substance; the Commissioner established an act of bankruptcy by the debtor's failure to comply with a bankruptcy notice in April 2009 and filed a certificate of debt showing $33,529.77; accordingly the notice of opposition was struck out and an order adjudicating the debtor bankrupt was made.

Court Disposition

Notice of opposition struck out; Mr David Thomas Cook adjudicated bankrupt.

Orders

  • Defence struck out and notice of opposition struck out.
  • Order adjudicating David Thomas Cook bankrupt; time of order 11.48 a.m.