4 Sept 2007
THE COMMISSIONER OF INLAND REVENUE V KADESH FARM LIMITED HC ROT CIV 2006-463-000019
- Citation
- openlaw-d365d8d6_891e_4b83_99a7_440dec709f5a.pdf
- Court
- High Court
The liquidators had effectively rejected the directors' condition by letter posted 18 December 2006 prior to banking of the cheque on 19 December 2006; therefore banking the cheque did not amount to an accord and satisfaction and the liquidators were entitled to judgment for the unpaid portion of their costs.