COMMISSIONER OF INLAND REVENUE V SAGES INDIAN RESTAURANT LIMITED HC AK CIV-2008-404-5070
The court found on the evidence that the company had been served with a statutory demand that expired unsatisfied and was insolvent; accordingly it was appropriate to order the company into liquidation and to appoint liquidators, with costs to the plaintiff on a 2B basis and disbursements as fixed by the Registrar.
Source-derived case information.
- Citation
- openlaw-bec454e0_03f2_41b7_90a3_4276ab3a8525.pdf
- Parties
- Plaintiff: Commissioner of Inland Revenue; Defendant: Sages Indian Restaurant Limited
- Court
- High Court
- Jurisdiction
- New Zealand
- Judgment Date
- 18 February 2009
- Procedural Posture
- Company Liquidation Proceeding (winding Up) / Hearing and Judgment (order Made)
- Outcome
- Order placing Sages Indian Restaurant Limited into liquidation; liquidators appointed; costs awarded to plaintiff.
- Legal Topics
- Liquidation, Statutory Demand, Service of Documents, Appointment of Liquidators, Costs
Source-derived case record
Summary, issues, holding and outcome
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Parties
Commissioner of Inland Revenue
Plaintiff
Sages Indian Restaurant Limited
Defendant
Procedural Posture
Company Liquidation Proceeding (winding Up) / Hearing and Judgment (order Made)
Legal Issues
- 1 Whether the company is insolvent
- 2 Whether a statutory demand was served and expired unsatisfied
- 3 Whether the court should make a winding up order despite a filed statement of defence
Ratio Decidendi
The court found on the evidence that the company had been served with a statutory demand that expired unsatisfied and was insolvent; accordingly it was appropriate to order the company into liquidation and to appoint liquidators, with costs to the plaintiff on a 2B basis and disbursements as fixed by the Registrar.
Court Disposition
Order placing Sages Indian Restaurant Limited into liquidation; liquidators appointed; costs awarded to plaintiff.
Orders
- Sages Indian Restaurant Limited is placed in liquidation.
- Vivian Fatapaito is appointed as liquidator.
Full Case Text
Judgment text and source record
1 paragraphs
COMMISSIONER OF INLAND REVENUE V SAGES INDIAN RESTAURANT LIMITED HC AK CIV- 2008-404-5070 18 February 2009IN THE HIGH COURT OF NEW ZEALAND AUCKLAND REGISTRY CIV-2008-404-5070BETWEEN COMMISSIONER OF INLAND REVENUE Plaintiff AND SAGES INDIAN RESTAURANT LIMITED Defendant Hearing: 18 February 2009 Appearances: M K Yan for plaintiff No appearance for defendant Judgment: 18 February 2009ORAL JUDGMENT OF ASSOCIATE JUDGE DOOGUESolicitors:Inland Revenue Department, 5-7 Byron Avenue, Takapuna (M K Yan) Penney Patel Law, 1 Kimberley Road, Epsom, Auckland[1] In this proceeding a statement of defence has been filed. The proceeding was called before me today 18 February 2009 and there was no appearance for the defendant. The defendant has made a number of admissions and denials in the statement of defence. The key one is that it denies that it is insolvent however it admits as is proved anyway that it has been served with a statutory demand that has expired without satisfaction. On the basis of the evidence before me it is clear that the company is insolvent and that it is appropriate for the orders sought to be made notwithstanding the filing of a statement of defence. I therefore make an order placing the company in liquidation. Vivian Fatapaito and Richard Dale Agnew are appointed liquidators. The plaintiff will have costs on a 2B basis and disbursements as fixed by the Registrar. This order is made at 10.56 a.m. _____________ J.P. Doogue Associate Judge