Commissioner of Inland Revenue v Century City Football Limited HC Wellington Civ-2010-485-2088

[2011] NZHC 426

IN THE HIGH COURT OF NEW ZEALAND WELLINGTON REGISTRY

CIV-2010-485-2088

IN THE MATTER OF     the Companies Act 1993

BETWEEN  THE COMMISSIONER OF INLAND REVENUE

Plaintiff

ANDACCIDENT COMPENSATON CORPORATION

Added Plaintiff

ANDCENTURY CITY FOOTBALL LIMITED Defendant

Hearing:         19 April 2011

(Heard at Wellington)

Counsel:         Y. Meng - Solicitor for Plaintiff

D.S. Lester - Solicitor for Added Plaintiff
J. Toebes - Solicitor for Defendant

Judgment:      19 April 2011

ORAL JUDGMENT OF ASSOCIATE JUDGE D.I. GENDALL

Solicitors:           Inland Revenue Department, PO Box 1462, Wellington

J.T. Law, Solicitors, PO Box 25443, Wellington

Maude & Miller, Solicitors, PO Box 50555, Porirua City

THE COMMISSIONER OF INLAND REVENUE V CENTURY CITY FOOTBALL LIMITED HC WN CIV-

2010-485-2088 19 April 2011

[1]      Before the Court is the plaintiffs’ application seeking an order to place the defendant company into liquidation.

[2]      This is the seventh call of this matter.

[3]      Before  me  today,  Mr  Meng  for  the  plaintiff,  Commissioner  of  Inland Revenue, indicated that the Commissioner had received payment in full of the debt claimed from the defendant and sought leave to withdraw this proceeding.

[4]      Ms   Lester,   counsel   for   the   added   plaintiff,   Accident   Compensation Corporation, confirmed also that the debt owing to the Corporation had been settled in full including costs.  She also sought leave to withdraw.

[5]      Mr Meng for the Commissioner in addition sought costs, however, on this proceeding and this was not opposed by the defendant.

[6]      Given that the debts are now cleared in full the basis of the application before the Court falls away and it is appropriate that leave to withdraw the proceeding be granted.

[7]      An order is now made granting leave to the withdrawal of this proceeding to the plaintiffs, Commissioner of Inland Revenue and Accident Compensation Corporation.

[8]      Costs, however, are awarded to the Commissioner of Inland Revenue only on a category 2B basis together with disbursements as fixed by the Registrar.

[9]      Counsel may file memoranda sequentially to deal with the issue of costs which are to be referred to me and in the absence of either party indicating they wish to be heard on the matter I will decide the issue of costs based upon the material before the Court.

‘Associate Judge D.I. Gendall’