COMMISSIONER OF INLAND REVENUE V F B DUVALL LIMITED HC AK CIV-2007-404-2708
Because the Commissioner ultimately succeeded on the liquidation application and the defendant had paid the claimed sums into Court, the Court ordered those sums (and interest) to be paid to the Commissioner and awarded the Commissioner costs for preparation and filing and disbursements, plus 2B costs for specified...
Source-derived case information.
- Citation
- openlaw-99024737_79e3_486f_b737_926a60584d57.pdf
- Parties
- Plaintiff: Commissioner of Inland Revenue; Defendant: F B Duvall Limited
- Court
- High Court
- Jurisdiction
- New Zealand
- Judgment Date
- 4 December 2009
- Procedural Posture
- Liquidation Proceedings / Final Resolution (oral Judgment)
- Outcome
- Registrar ordered to pay sums and any interest paid into Court to the Commissioner; Commissioner awarded specified costs
- Legal Topics
- Liquidation, Payment Into Court, Costs Awards, Stay Application
Source-derived case record
Summary, issues, holding and outcome
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Parties
Commissioner of Inland Revenue
Plaintiff
F B Duvall Limited
Defendant
Procedural Posture
Liquidation Proceedings / Final Resolution (oral Judgment)
Legal Issues
- 1 Whether sums paid into Court should be released to the Commissioner
- 2 Whether the Commissioner is entitled to costs and the appropriate basis for those costs
- 3 Effect of the defendant's payment into Court and its defended application to stay liquidation
Ratio Decidendi
Because the Commissioner ultimately succeeded on the liquidation application and the defendant had paid the claimed sums into Court, the Court ordered those sums (and interest) to be paid to the Commissioner and awarded the Commissioner costs for preparation and filing and disbursements, plus 2B costs for specified appearances; other costs were to lie where they fall.
Court Disposition
Registrar ordered to pay sums and any interest paid into Court to the Commissioner; Commissioner awarded specified costs
Orders
- Registrar to pay the sums paid into Court and any interest thereon to Messrs Meredith Connell (attention Mr C Wood) on behalf of the Commissioner of Inland Revenue.
- Commissioner awarded costs for the preparation and filing of the liquidation proceedings and disbursements incidental to it; Commissioner awarded costs on a 2B basis for the appearance when the matter was first called and for the hearing on 4 December 2009; all other costs to lie where they fall.
Full Case Text
Judgment text and source record
1 paragraphs
COMMISSIONER OF INLAND REVENUE V F B DUVALL LIMITED HC AK CIV-2007-404-2708 4 December 2009IN THE HIGH COURT OF NEW ZEALAND AUCKLAND REGISTRY CIV-2007-404-2708BETWEEN COMMISSIONER OF INLAND REVENUE Plaintiff AND F B DUVALL LIMITED Defendant Hearing: 4 December 2009 Appearances: Mr C Wood for plaintiff Mr S R G Judd for defendant Judgment: 4 December 2009ORAL JUDGMENT OF ASSOCIATE JUDGE DOOGUECounsel:Mr Cyril Wood, Meredith Connell, Auckland – by email: cyril.wood@meredithconnell.co.nz Mr S R G Judd, Barrister, Auckland – by email: simon@simonjudd.com[1] The liquidation proceeding in this matter can now be finally resolved. The defendant has paid the amount claimed by the Commissioner in the liquidation proceedings into Court and seeks an order that that amount and any interest thereon be paid to the plaintiffs. I order that the Registrar is to pay the sums that I have just mentioned to Messrs Meredith Connell (attention Mr Wood) on behalf of the Commissioner. [2] That leaves the issue of costs. There have been quite a number of steps taken in this proceeding along the way including a defended application to stay the liquidation proceedings. I am not at all clear as to what if any costs orders were made as the proceedings found their way through the Court. It seems to me that the fairest position to take on the issues of costs should reflect that the Commissioner in the end has at least been successful on the liquidation application and that if the defendant had not paid into Court then, it seems highly likely that it would have been liquidated. I consider that the Commissioner should therefore have costs on the preparation and filing of the liquidation proceedings as well as the disbursements incidental to it. The Commissioner should also have costs on a 2B basis for the appearance on this matter when it was first called and on today's hearing. Apart from that all other costs are to lie where they fall. _____________ J.P. Doogue Associate Judge