Commissioner of Inland Revenue v M L N Plasterers Limited (in liquidation)

[2019] NZHC 529

IN THE HIGH COURT OF NEW ZEALAND HAMILTON REGISTRY

I TE KŌTI MATUA O AOTEAROA KIRIKIRIROA ROHE

CIV-2016-419-34

[2019] NZHC 529

BETWEEN

THE COMMISSIONER OF INLAND REVENUE

Plaintiff

AND

M.L.N. PLASTERERS LIMITED (IN LIQUIDATION)

Defendant

Hearing:	On the papers
Counsel:	M Hollis and W Somerville for Liquidators of Defendant
Judgment:	25 March 2019

JUDGMENT (NO 2) OF WHATA J

This judgment was delivered by me on 25 March 2019 at 3.00 pm, pursuant to Rule 11.5 of the High Court Rules.

Registrar/Deputy Registrar Date: ………………………….

Solicitors:           PricewaterhouseCoopers, Hamilton

THE COMMISSIONER OF INLAND REVENUE v M.L.N. PLASTERERS LIMITED (IN LIQUIDATION) [2019] NZHC 529 [25 March 2019]

[1]                  I approved the liquidators’ fees of $9,571.86 in a judgment dated 15 August 2018.1 However, as the application for the fees approval was in the form of a memorandum rather than in the form of an interlocutory application without notice, I ruled that the order should lie in court pending receipt of certification that the application and all supporting documents contained all relevant material, including any defence that might be relied on by any other party and any facts that would support the position of any other party.

[2]                  In response, the liquidators advised that the party that would have received funds from the liquidation if the liquidators’ fees were lower is the Commissioner of Inland Revenue, who is both the applicant creditor and the sole preferential creditor. The Commissioner has provided written confirmation that she is satisfied with the level of fees in the liquidation.

[3]                  As the requisite certification has been obtained, the order granting the liquidators’ fees should be released.

1      Commissioner of Inland Revenue v MLN Plasterers Ltd (in liq) [2018] NZHC 1954.