21 Jul 2009
THE COMMISSIONER OF INLAND REVENUE V THE FISH & CHIP SHOP CO. LIMITED HC CHCH CIV 2009 409 672
- Citation
- openlaw-719ea4df_0c22_4384_913c_0d327a267f67.pdf
- Court
- High Court
The defendant had not paid the statutory demand nor provided evidence to rebut the statutory presumption of insolvency; its applications for extension of time and special leave were unmeritorious in light of the conduct and timing, and the Commissioner presented additional evidence of cash‑flow insolvency; accordingly special leave and extensions were refused and the Court concluded a winding up order was appropriate subject to final orders, and the Commissioner would retain standing even if the statutory demand sum were paid.