Commissioner of Inland Revenue v Maitland
[2024] NZHC 1698
•25 June 2024
IN THE HIGH COURT OF NEW ZEALAND DUNEDIN REGISTRY
I TE KŌTI MATUA O AOTEAROA ŌTEPOTI ROHE
CIV-2024-412-23
[2024] NZHC 1698
IN THE MATTER of the Insolvency Act 2006 AND
IN THE MATTER
of the bankruptcy of Vivienne Kim Maitland
BETWEEN
THE COMMISSIONER OF INLAND REVENUE
Judgment Creditor
AND
VIVIENNE KIM MAITLAND
Judgment Debtor
Hearing: (On the papers) Counsel:
A McAvoy for Judgment Creditor
Judgment:
25 June 2024
JUDGMENT OF ASSOCIATE JUDGE LESTER
(substituted service)
THE COMMISSIONER OF INLAND REVENUE v MAITLAND [2024] NZHC 1698 [25 June 2024]
[1] The judgment creditor applies for an order for substituted service as against the judgment debtor.
[2] I am satisfied having regard to the evidence filed that reasonable efforts have been made to serve the bankruptcy notice on the judgment debtor and it cannot be promptly served.
[3] I am further satisfied that the following directions which I make represent the method of service likely to bring the bankruptcy notice to the attention of the judgment debtor.
Orders
[4]I direct:
(a)Personal service of the judgment debtor with the bankruptcy notice is dispensed with.
(b)Service upon the judgment debtor will be deemed to be effected upon the completion of the following two events:
(i)emailing a copy of the bankruptcy notice and this order to Ms VK Maitland at the email address given at paragraph [1](b)(i) of the application dated 21 June 2024; and
(ii)placing the bankruptcy notice and this order in a sealed envelope addressed to Ms V K Maitland and leaving it in the mailbox at the address given at paragraph [1](b)(ii) of the application dated 21 June 2024.
(c)The bankruptcy notice will be treated as served three working days after completion of both steps pursuant to the above directions.
[5] The application is adjourned with leave to the judgment creditor to request by memorandum a further order as to substituted service in the event any adjudication
application cannot be promptly served (in which event the memorandum should contain counsel’s confirmation and attaching evidence as to the subsequent difficulties of service).
Costs
[6]
The costs of the application are fixed on a 2B basis and are, with disbursements, to be costs in the cause.
Associate Judge Lester
Copy to:
Inland Revenue Legal Services, Christchurch
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