Jennings Roadfreight Ltd (in Liq) v Commissioner of Inland Revenue (No 2)

[2012] NZHC 1681

IN THE HIGH COURT OF NEW ZEALAND AUCKLAND REGISTRY

CIV-2011-404-7225

CIV-2012-404-0307 [2012] NZHC 1681

UNDER  Parts 18 and 19 of the High Court Rules

IN THE MATTER OF     Sections 251 and 292 of the Companies Act

1993

BETWEEN  JENNINGS ROADFREIGHT LIMITED (IN LIQUIDATION)

Plaintiff

ANDBORIS VAN DELDEN AND ROY HORROCKS AS LIQUIDATORS OF JENNINGS ROADFREIGHT LTD (IN LIQ)

Second Plaintiff

ANDCOMMISSIONER OF INLAND REVENUE

Defendant

Hearing:         7-8 May 2012

Appearances: C Mansell for First and Second Plaintiffs

H Schoonraad for Commissioner

Judgment:      13 July 2012

JUDGMENT TWO OF ASSOCIATE JUDGE DOOGUE (RECALLING JUDGMENT DATED 22 JUNE 2012)

This judgment was delivered by me on

13.07.12 at 4.30 p.m., pursuant to

Rule 11.5  of the High Court Rules. Registrar/Deputy Registrar

Date……………

Counsel:

Martelli McKegg, P O Box 5745, Auckland - [email protected]

Inland Revenue Department, 17 Putney Way, Auckland – [email protected]

JENNINGS ROADFREIGHT LIMITED & Anor (IN LIQUIDATION) V COMMISSIONER OF INLAND REVENUE HC AK CIV-2011-404-7225 [13 July 2012]

[1]      Two matters have been drawn to my attention which require correction in the judgment in this proceeding.

[2]      The first matter is that in paragraph [50] the amount for which judgment is to issue is to be $26,733.56.  As well, there is no requirement to refer to the figure in the plaintiff’s statement of claim and that can be deleted.  Another minor change is required to paragraph [50] as well so that the paragraph in the judgment is replaced with the following paragraph:

[50]     The entire amount of $26,733.56 that the Commissioner has received via the BNZ ought to be paid to the liquidators.  The liquidators of the plaintiff will have judgment for that sum accordingly.

[3] A change is also required to paragraph [37]. In the second sentence the

opening words should read:   “For the defendant’s argument ...” (emphasis added)

etc.  Subject to those corrections the judgment dated 22 June 2012 stands.

J.P. Doogue

Associate Judge