THE COMMISSIONER OF INLAND REVENUE V PHAD THAI NOODLE BAR LIMITED HC AK CIV 2007-404-005307
Because the judgment was unsealed, the defendant's non-attendance on 12 March 2008 was satisfactorily explained by lack of notice of the adjourned date, and the plaintiff consented, the Court recalled the judgment placing the company into liquidation and adjourned the proceedings.
Source-derived case information.
- Citation
- openlaw-e349acfc_0c48_404c_8281_3b00e14f4bec.pdf
- Parties
- Plaintiff: THE COMMISSIONER OF INLAND REVENUE; Defendant: PHAD THAI NOODLE BAR LIMITED
- Court
- High Court
- Jurisdiction
- New Zealand
- Judgment Date
- 14 March 2008
- Procedural Posture
- Companies Act 1993 Liquidation Proceedings / Application to Recall Judgment (post Judgment)
- Outcome
- Judgment dated 12 March 2008 putting the defendant company into liquidation recalled; proceedings adjourned.
- Legal Topics
- Judgment Recall, Liquidation, Adjournment, Service/notice of Hearing
Source-derived case record
Summary, issues, holding and outcome
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Parties
THE COMMISSIONER OF INLAND REVENUE
Plaintiff
PHAD THAI NOODLE BAR LIMITED
Defendant
Procedural Posture
Companies Act 1993 Liquidation Proceedings / Application to Recall Judgment (post Judgment)
Legal Issues
- 1 Whether to recall the judgment placing the defendant company into liquidation
- 2 Whether defendant's non-attendance was excused by lack of notice of the adjourned hearing
- 3 Effect of the judgment not being sealed on recall
Ratio Decidendi
Because the judgment was unsealed, the defendant's non-attendance on 12 March 2008 was satisfactorily explained by lack of notice of the adjourned date, and the plaintiff consented, the Court recalled the judgment placing the company into liquidation and adjourned the proceedings.
Court Disposition
Judgment dated 12 March 2008 putting the defendant company into liquidation recalled; proceedings adjourned.
Orders
- Judgment dated 12 March 2008 putting the defendant company into liquidation is recalled.
- Proceedings are adjourned to 24 April 2008 at 10.45 am.
Full Case Text
Judgment text and source record
1 paragraphs
THE COMMISSIONER OF INLAND REVENUE V PHAD THAI NOODLE BAR LIMITED HC AK CIV 2007-404-005307 14 March 2008IN THE HIGH COURT OF NEW ZEALAND AUCKLAND REGISTRY CIV 2007-404-005307IN THE MATTER OF the Companies Act 1993 BETWEEN THE COMMISSIONER OF INLAND REVENUE Plaintiff AND PHAD THAI NOODLE BAR LIMITED Defendant Appearances: K Smith for the Plaintiff S Member for the defendant Judgment: 14 March 2008 at 2 pmORAL JUDGMENT OF ASSOCIATE JUDGE ROBINSONThis judgment was delivered by me on 14 March 2008 at 2 pm pursuant to Rule 540(4) of the High Court Rules. Registrar/Deputy RegistrarSolicitors: Inland Revenue Department, PO Box 33 150 Takapuna, AucklandCrescent Chambers, PO Box 46 281, Auckland[1] The defendant applies to recall the judgment made on 12 March 2008 putting the defendant company into liquidation and appointing liquidators. There was no appearance on behalf of the defendant at the hearing on 12 March 2008. The judgment has not been sealed. [2] The plaintiff consents to the defendants application to recall judgment. [3] When the proceedings came on for hearing on 14 February 2008 counsel for the plaintiff sought an adjournment as the parties were in the course of resolving the plaintiff's claim. According to counsel for the defendant, the defendant and its counsel were never advised of the date to which the proceedings had been adjourned. Consequently they were unaware that the matter was to proceed on 12 March 2008. [4] As the judgment has not been sealed, counsel for the defendant failure to attend the hearing on 12 March 2008 has been explained, and the plaintiff consents I will direct that the judgment putting the defendant company into liquidation made on 12 March 2008 be recalled. The proceedings will now be adjourned to 24 April 2008 at 10.45 am. __________________________Associate Judge Robinson