JENNINGS ROADFREIGHT LIMITED & Anor (IN LIQUIDATION) V COMMISSIONER OF INLAND REVENUE HC AK CIV-2011-404-7225
The court corrected its prior judgment and ordered that the entire amount of $26,733.56 received by the Commissioner via BNZ be paid to the liquidators, and that specified textual amendments to the judgment be made; subject to those corrections the earlier judgment otherwise stands.
Source-derived case information.
- Citation
- openlaw-cb2936eb_94f7_490f_b346_e993a7d67a5f.pdf
- Parties
- Plaintiff: Jennings Roadfreight Limited (in liquidation); Second Plaintiff: Boris van Delden and Roy Horrocks as Liquidators of Jennings Roadfreight Ltd (inliq); Defendant: Commissioner of Inland Revenue
- Court
- High Court
- Jurisdiction
- New Zealand
- Judgment Date
- 13 July 2012
- Procedural Posture
- Civil Proceeding Under Companies Act 1993 and High Court Rules / Judgment (recall of Earlier Judgment)
- Outcome
- Judgment amended and liquidators awarded $26,733.56; prior judgment otherwise upheld
- Legal Topics
- Liquidation, Payment of Company Funds to Liquidators, Correction of Judgment
Source-derived case record
Summary, issues, holding and outcome
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Parties
Jennings Roadfreight Limited (in liquidation)
Plaintiff
Boris van Delden and Roy Horrocks as Liquidators of Jennings Roadfreight Ltd (inliq)
Second Plaintiff
Commissioner of Inland Revenue
Defendant
Procedural Posture
Civil Proceeding Under Companies Act 1993 and High Court Rules / Judgment (recall of Earlier Judgment)
Legal Issues
- 1 Whether funds of $26,733.56 received by the Commissioner via BNZ belong to the company and must be paid to the liquidators
- 2 Whether the judgment dated 22 June 2012 required correction to state the correct amount and wording
- 3 Whether reference to the figure in the plaintiff's statement of claim was necessary
Ratio Decidendi
The court corrected its prior judgment and ordered that the entire amount of $26,733.56 received by the Commissioner via BNZ be paid to the liquidators, and that specified textual amendments to the judgment be made; subject to those corrections the earlier judgment otherwise stands.
Court Disposition
Judgment amended and liquidators awarded $26,733.56; prior judgment otherwise upheld
Orders
- The Commissioner to pay the entire amount of $26,733.56 received via the BNZ to the liquidators
- Paragraph [50] of the prior judgment is replaced with: 'The entire amount of $26,733.56 that the Commissioner has received via the BNZ ought to be paid to the liquidators. The liquidators of the plaintiff will have judgment for that sum accordingly.'
Full Case Text
Judgment text and source record
1 paragraphs
JENNINGS ROADFREIGHT LIMITED & Anor (IN LIQUIDATION) V COMMISSIONER OF INLAND REVENUE HC AK CIV-2011-404-7225 [13 July 2012]IN THE HIGH COURT OF NEW ZEALANDAUCKLAND REGISTRYCIV-2011-404-7225CIV-2012-404-0307[2012] NZHC 1681UNDER Parts 18 and 19 of the High Court RulesIN THE MATTER OF Sections 251 and 292 of the Companies Act1993BETWEEN JENNINGS ROADFREIGHT LIMITED(IN LIQUIDATION)PlaintiffAND BORIS VAN DELDEN AND ROYHORROCKS AS LIQUIDATORS OFJENNINGS ROADFREIGHT LTD (INLIQ)Second PlaintiffAND COMMISSIONER OF INLANDREVENUEDefendantHearing: 7-8 May 2012Appearances: C Mansell for First and Second PlaintiffsH Schoonraad for CommissionerJudgment: 13 July 2012JUDGMENT TWO OF ASSOCIATE JUDGE DOOGUE(RECALLING JUDGMENT DATED 22 JUNE 2012)This judgment was delivered by me on13.07.12 at 4.30 p.m., pursuant toRule 11.5 of the High Court Rules.Registrar/Deputy RegistrarDateCounsel:Martelli McKegg, P O Box 5745, Auckland - ccm@martellimckegg.co.nzInland Revenue Department, 17 Putney Way, Auckland – hanno.schoonraad@ird.govt.nz[1] Two matters have been drawn to my attention which require correction in the judgment in this proceeding.[2] The first matter is that in paragraph [50] the amount for which judgment is to issue is to be $26,733.56. As well, there is no requirement to refer to the figure inthe plaintiff's statement of claim and that can be deleted. Another minor change isrequired to paragraph [50] as well so that the paragraph in the judgment is replaced with the following paragraph:[50] The entire amount of $26,733.56 that the Commissioner has received via the BNZ ought to be paid to the liquidators. The liquidators of the plaintiff will have judgment for that sum accordingly.[3] A change is also required to paragraph [37]. In the second sentence theopening words should read: "For the defendant's argument ..." (emphasis added)etc. Subject to those corrections the judgment dated 22 June 2012 stands._____________J.P. DoogueAssociate Judge