FLUFFY DUCK LIMITED & ANOR V THE COMMISSIONER OF INLAND REVENUE HC AK CIV 2008-404-00327
Because the applicants discontinued the originating applications to set aside statutory demands, the Court awarded costs to the Commissioner on a 2B basis and, exercising its power under s291 of the Companies Act 1993, ordered each applicant to pay the debt within 10 working days.
Source-derived case information.
- Citation
- openlaw-ca7404fd_2274_4df1_8f71_8f9c9d707b2b.pdf
- Parties
- Applicant: Fluffy Duck Limited; Applicant: Great South Property Holdings Limited; Respondent: The Commissioner of Inland Revenue
- Court
- High Court
- Jurisdiction
- New Zealand
- Judgment Date
- 5 May 2008
- Procedural Posture
- Application Under Companies Act 1993 to Set Aside Statutory Demand / Applicants Filed Notices of Discontinuance; Oral Judgment on Costs and S291 Payment Order
- Outcome
- Notices of discontinuance accepted; costs awarded to the Commissioner; s291 payment order made against each applicant.
- Legal Topics
- Statutory Demand, Costs, Section 291 Companies Act (order to Pay Debt), Discontinuance
Source-derived case record
Summary, issues, holding and outcome
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Parties
Fluffy Duck Limited
Applicant
Great South Property Holdings Limited
Applicant
The Commissioner of Inland Revenue
Respondent
Procedural Posture
Application Under Companies Act 1993 to Set Aside Statutory Demand / Applicants Filed Notices of Discontinuance; Oral Judgment on Costs and S291 Payment Order
Legal Issues
- 1 Whether costs should be awarded to the respondent following the applicants' discontinuance
- 2 Whether the court should make an order under s291 of the Companies Act 1993 directing payment of the debt within a specified period
Ratio Decidendi
Because the applicants discontinued the originating applications to set aside statutory demands, the Court awarded costs to the Commissioner on a 2B basis and, exercising its power under s291 of the Companies Act 1993, ordered each applicant to pay the debt within 10 working days.
Court Disposition
Notices of discontinuance accepted; costs awarded to the Commissioner; s291 payment order made against each applicant.
Orders
- Applicants to pay costs to the Commissioner on a 2B basis with disbursements to be fixed by the Registrar.
- Each applicant to pay the debt claimed within 10 working days from the date of this order.
Full Case Text
Judgment text and source record
1 paragraphs
FLUFFY DUCK LIMITED & ANOR V THE COMMISSIONER OF INLAND REVENUE HC AK CIV 2008- 404-00327 5 May 2008IN THE HIGH COURT OF NEW ZEALAND AUCKLAND REGISTRY CIV 2008-404-00327IN THE MATTER OF of the Companies Act 1993 BETWEEN FLUFFY DUCK LIMITED Applicants AND THE COMMISSIONER OF INLAND REVENUE Respondent AND CIV-2008-404-0326BETWEEN GREAT SOUTH PROPERTY HOLDINGS LIMITED Applicant AND THE COMMISSIONER OF INLAND REVENUE Respondent Hearing: 5 May 2008 Appearances: Mr P Moses for the applicants Ms S North for the respondent Judgment: 5 May 2008ORAL JUDGMENT OF ASSOCIATE JUDGE DOOGUECounsel:Mr Peter Moses, Barrister, P O Box 106419, Auckland Inland Revenue Department, P O Box 76-198, Manukau City[1] The applicant in each proceeding has signed a notice of discontinuance. The first issue is the question of costs on the originating application for order setting aside statutory demand. Given that the applicant is not proceeding further, it is my view that costs should be payable to the Commissioner and I order the applicant to pay costs on a 2B basis together with disbursements to be fixed by the Registrar. [2] Ms North also submits that I should make an order under s 291 of the Companies Act 1993 directing the company to pay the debt within a specified period. I accept that such an order is appropriate and I order that each applicant is to pay the debt claimed within a period of 10 working days from the date of this order. _____________ J.P. Doogue Associate Judge