THE COMMISSIONER OF INLAND REVENUE V CENTURY CITY FOOTBALL LIMITED HC WN CIV-2010-485-2088
Because the debts claimed by the plaintiffs were paid in full, the court granted leave to withdraw the liquidation proceeding and awarded costs to the Commissioner on a category 2B basis with disbursements fixed by the Registrar; parties may file memoranda on costs otherwise the judge will decide on the papers.
Source-derived case information.
- Citation
- openlaw-c35cb8cc_06bf_4f05_ad6d_0480925035f3.pdf
- Parties
- Plaintiff: Commissioner of Inland Revenue; Added Plaintiff: Accident Compensation Corporation; Defendant: Century City Football Limited
- Court
- High Court
- Jurisdiction
- New Zealand
- Judgment Date
- 19 April 2011
- Procedural Posture
- Company Liquidation (companies Act 1993) / Seventh Call; Application for Liquidation Withdrawn After Debts Paid; Costs Reserved
- Outcome
- Proceeding withdrawn by leave of the Court; costs awarded to Commissioner of Inland Revenue on category 2B basis with disbursements fixed by the Registrar; costs procedure reserved.
- Legal Topics
- Liquidation, Debt Recovery, Settlement, Costs
Source-derived case record
Summary, issues, holding and outcome
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Parties
Commissioner of Inland Revenue
Plaintiff
Accident Compensation Corporation
Added Plaintiff
Century City Football Limited
Defendant
Procedural Posture
Company Liquidation (companies Act 1993) / Seventh Call; Application for Liquidation Withdrawn After Debts Paid; Costs Reserved
Legal Issues
- 1 Whether to place company into liquidation
- 2 Whether to grant leave to withdraw the liquidation application
- 3 Entitlement to costs following withdrawal
Ratio Decidendi
Because the debts claimed by the plaintiffs were paid in full, the court granted leave to withdraw the liquidation proceeding and awarded costs to the Commissioner on a category 2B basis with disbursements fixed by the Registrar; parties may file memoranda on costs otherwise the judge will decide on the papers.
Court Disposition
Proceeding withdrawn by leave of the Court; costs awarded to Commissioner of Inland Revenue on category 2B basis with disbursements fixed by the Registrar; costs procedure reserved.
Orders
- Leave granted to the plaintiffs (Commissioner of Inland Revenue and Accident Compensation Corporation) to withdraw the proceeding
- Costs awarded to the Commissioner of Inland Revenue on a category 2B basis together with disbursements as fixed by the Registrar
Full Case Text
Judgment text and source record
1 paragraphs
THE COMMISSIONER OF INLAND REVENUE V CENTURY CITY FOOTBALL LIMITED HC WN CIV- 2010-485-2088 19 April 2011IN THE HIGH COURT OF NEW ZEALANDWELLINGTON REGISTRYCIV-2010-485-2088IN THE MATTER OF the Companies Act 1993BETWEEN THE COMMISSIONER OF INLANDREVENUEPlaintiffAND ACCIDENT COMPENSATONCORPORATIONAdded PlaintiffAND CENTURY CITY FOOTBALL LIMITEDDefendantHearing: 19 April 2011(Heard at Wellington)Counsel: Y. Meng - Solicitor for PlaintiffD.S. Lester - Solicitor for Added PlaintiffJ. Toebes - Solicitor for DefendantJudgment: 19 April 2011ORAL JUDGMENT OF ASSOCIATE JUDGE D.I. GENDALLSolicitors: Inland Revenue Department, PO Box 1462, WellingtonJ.T. Law, Solicitors, PO Box 25443, WellingtonMaude & Miller, Solicitors, PO Box 50555, Porirua City[1] Before the Court is the plaintiffs' application seeking an order to place the defendant company into liquidation.[2] This is the seventh call of this matter.[3] Before me today, Mr Meng for the plaintiff, Commissioner of Inland Revenue, indicated that the Commissioner had received payment in full of the debt claimed from the defendant and sought leave to withdraw this proceeding.[4] Ms Lester, counsel for the added plaintiff, Accident Compensation Corporation, confirmed also that the debt owing to the Corporation had been settled in full including costs. She also sought leave to withdraw.[5] Mr Meng for the Commissioner in addition sought costs, however, on this proceeding and this was not opposed by the defendant.[6] Given that the debts are now cleared in full the basis of the application before the Court falls away and it is appropriate that leave to withdraw the proceeding be granted.[7] An order is now made granting leave to the withdrawal of this proceeding to the plaintiffs, Commissioner of Inland Revenue and Accident Compensation Corporation.[8] Costs, however, are awarded to the Commissioner of Inland Revenue only on a category 2B basis together with disbursements as fixed by the Registrar.[9] Counsel may file memoranda sequentially to deal with the issue of costs which are to be referred to me and in the absence of either party indicating they wish to be heard on the matter I will decide the issue of costs based upon the material before the Court.'Associate Judge D.I. Gendall'