Meltzer v Pounamu International Limited

Case

[2016] NZHC 1065

20 May 2016

No judgment structure available for this case.

IN THE HIGH COURT OF NEW ZEALAND AUCKLAND REGISTRY

CIV-2015-404-1516 [2016] NZHC 1065

BETWEEN

JEFFREY PHILIP MELTZER and

MICHAEL LAMACRAFT as liquidators of LOWIE RECRUITMENT LIMITED (in Liquidation)

Applicants

AND

POUNAMU INTERNATIONAL LIMITED

First Respondent

ANDREW DAVID KENNETH CHALMERS

Second Respondent

Hearing: 10 May 2016

Appearances:

Mr R B Hucker and Mr J E Tomlinson for applicants
Ms C A Murphy for the respondent

Judgment:

20 May 2016

JUDGMENT OF ASSOCIATE JUDGE J P DOOGUE

This judgment was delivered by me on

20.05.16 at 4 pm, pursuant to

Rule 11.5 of the High Court Rules.

Registrar/Deputy Registrar

Date……………

MELTZER & ANOR as liquidators of LOWIE RECRUITMENT LIMITED (in Liquidation) v POUNAMU INTERNATIONAL LIMITED & Anor [2016] NZHC 1065 [20 May 2016]

[1]       The plaintiffs are attempting to set aside transactions that occurred in and around October 2014.  It would appear that the dispute between the parties, which concerns alleged voidable transactions, arises out of the following circumstances which are described very much in summarised form.

[2]      The plaintiffs allege that in October 2015 the first plaintiff (“Lowie”) paid the sum of approximately $1 million into the bank account of the first defendant.  That same month, the first defendant purported to act under a General Security Agreement (“GSA”) to take possession of the accounts receivable and assets of Lowie.   The plaintiffs allege that the assets seized had a value of approximately $1.8 million. Further it is alleged that Lowie was indebted to the first defendant in the sum of approximately $800,000 as at September 2014 and $1 million as at the date on which Lowie  ceased  trading,  25  October  2014.    It  is  alleged  that  Lowie  went  into

liquidation pursuant to a shareholder’s resolution on 22 December 2014.1   It is also

alleged that the payments just referred to enabled the first defendant to receive more towards the payment of its debt than it would have received on the liquidation of Lowie.2    It is further alleged that when the first defendant exercised its powers under the GSA, it became a mortgagee in possession of the company in exercising its purported rights.  The plaintiffs assert that as a result the first defendant assumed an obligation to first pay all preferential creditors under s Schedule 7 to the Companies

Act 1993 and to ensure that all preferential payments were made to those parties prior to any of the assets and/or funds being applied against the indebtedness of itself as the GSA holder.  It is alleged that the first defendant did not account accordingly.

[3]      It is further alleged that the first defendant in execution of the powers of sale

contained  in  the  GSA  “repossessed”  assets  with  a  value  of  approximately

$1.8 million.3     This is contrasted with the indebtedness of either $840,000 approximately or $1 million referred to above.

[4]      The position which the defendants take is that in October 2014 the first defendant advanced the sum of $1 million to Lowie and that Lowie repaid a sum of

1 Statement of claim at [24].

2      The statement of claim at [24] refers to “the first plaintiff” but this would seem to be an error.

3 Statement of claim at [21].

approximately $840,000 to the first defendant.4   It denies that the first defendant took possession only of the accounts receivable and assets of Lowie instead stating that the position was that the first defendant seized control of the business of Lowie.5

As to the mortgagee in possession including, the defendants say that s 108 of the Personal Property Securities Act 1999 entitled the first defendant to recover the sums it had advanced to the first plaintiff.

[5]      The plaintiffs now seek a very wide range of additional discovery orders by way of the particular discovery.   These include evidence of a $200,000 payment which the first defendant is alleged to have made to a non-party, HPPL, as consideration for the assignment of the GSA referred to earlier in this judgment, which assignment is alleged by the defendants to have passed the GSA from HPPL to the first defendant.

[6]      I queried Mr Hucker about the relevance of that evidence because if the parties to the transaction actually cooperated in the assignment of the GSA from one to the other, issues about consideration would seem to be of no relevance to the present proceeding.

[7]      There are also widely drawn requirements for additional discovery.

[8]      All defendants, including two non-party respondents, are required to discover the financial statements for Lowie for the year ended 31 March 2014.  It might be expected that the second defendant, who was a director of Lowie, might be amenable to an order of this kind because as a director he must have had knowledge of any accounts for that period.  Prima facie, it seems likely that the company would have prepared financial statements for the financial year before it went into liquidation. But how the applicants can establish that there is reason to suppose that the other respondents had custody, control or possession of those accounts and may still have

them is not clear.

4 Statement of defence at [19].

5 Statement of defence at [20].

[9]      The defendants also take the position that in any case the documents are not relevant to the dispute between the parties.

[10]     I will attempt to deal with some of these categories.  I accept that there has been limited argument about them.  It may be necessary to schedule a further hearing on  this  matter  to  dispose  of  all  the  categories  of  discovery  that  are  disputed. However there must be a limit to the amount of time and expense that the parties are required to invest in this exercise and the time that the court makes available to investigate various exhaustive claims for additional discovery.

Category 1(a)(i)

[11]     Some  discovery  has  already  been  “referenced”  by  Mr  Chalmers  in  his affidavit of documents.   Mr Chalmers says in effect that he has already given discovery of these items.  There would be no justification for particular discovery in this category.

Category 1(a)(ii)

[12]     I have already made reference to the fact that the only possible issue that arises about the assignment is whether it actually occurred.  The question of whether there was consideration for carrying out the assignment is not relevant to the dispute.

Category 1(a)(iii)

[13]     The issue which is taken here is that Mr Chalmers says that all “existing” financial statements for Lowie have already been provided.  That does not address directly the obligation of Mr Chalmers to not only depose to possession of existing financial statements but to make clear whether there have been any other financial statements in the category that were in his custody, control or possession but are no longer.

[14]     Similar  comments  apply  to  the  application  for  disclosure  of  financial statements for the first defendant for the financial years ending 31 March 2013, 2014 and 2015 respectively.   Mr Chalmers was a director of the first plaintiff and may

reasonably be supposed to have or have had possession of documents of the class described.

Category 1(a)(iv)

[15]     The notice of opposition sets out that the first defendant has already:

Disclosed financial material which demonstrates that at the relevant times (a) it  relied  upon  HPPL for  its  funding;  and  (b)  HPPL was  an  entity  with significant assets.

[16]     It would seem that the key dispute concerns whether there was a proper justification for seizing assets to the extent that the first defendant did from Lowie. The plaintiffs say that these assets were of a total value of $1.8 million.   This payment could be a preferential payment unless it is saved by a transaction which shows that it was nothing more than the exercise of a valid security.   On such a hypothesis, the first defendant by receiving the payment would not have received more than it would have been entitled to in the liquidation in terms of s 292 of the Companies Act.

[17]     The  plaintiffs  would  be  able  to  negative  the  legitimacy  of  such  an arrangement by showing that there was no debt or that the first defendant did not hold a valid security which it was entitled to execute.  There would also be a partial answer available to the claim of legitimacy if the first defendant, while entitled to claim a debt and to exercise a security, rendered excessive execution or alternatively did not account to Lowie for any surplus over and above what Lowie owed to the first defendant.

[18]     The notice of opposition and the affidavit which the first defendant has filed, that is the deposition of Mr Andrew Chalmers, does not address in detail the above points of relevance.

[19]     Analysis of the documents which are sought in this category demonstrates that, at the very least, the accounts for 2015 would be relevant because it was in that financial year that the first defendant asserted the position of creditor to Lowie and enforced its debt by means of the security which it had acquired by purchase or

assignment from HPPL.   The deposition which Mr Chalmers has given does not explicitly confront the question of whether he has or had control of the relevant documents.6   As a director of the company it may be supposed that at some point he did.

Category 1(a)(v)

[20]     The central assertion that the plaintiffs make concerning this category of documents is that:

The  financial  statements  of  LRIL are  discoverable  as  it  is  pleaded  that Lowie’s business and assets were sold to LRIL.   The relevance of LRIL’s financial statements are to evidence the financial position of LRIL prior to and after purchasing Lowie’s business, and in the event LRIL did not have funds to purchase Lowie’s business, the source of the funding for the purported  purchase.    Further  notwithstanding  LRIL  being  a  third  (but related) party to these proceedings, those documents are or have been in the control  of  Mr  Chalmers  who  was  a  director  of  LRIL from the  date  of incorporation until 31st of July 2015 and remains a shareholder of the company.  It is noted that LRIL was incorporated on 15 January 2015 and it purchased Lowie’s business and assets on or about 28 February 2015. Accordingly  the  financial  statements  sought  are  for  the  period  from  15

January 2015 to 31 March 2015

[21]     LRIL is not a party to the proceeding.  Discovery is sought from it as a non- party.   The only relevance that documents belonging to LRIL could conceivably have to the proceeding is to cast light upon whether the first defendant actually acquired the security pursuant to which it contends that it was acting when, as the plaintiffs contend, it seized the business or became a mortgagee in possession with regard to it.  The last propositions are the subject of denials from the first defendant, it apparently contending that it was a purchaser of Lowie’s business only.   It is possible that there were some associated accounting records evidencing the conferment on the first defendant of the security which is arguably an item of value. Conceivably, and depending upon the quality and nature of those documents, they could advance the claim of the plaintiffs that the first defendant was a mortgagee in possession (in distinction to a purchaser) of the Lowie business.   But there is no basis on the evidence before the court and any legitimate inferences that the court

would be entitled to draw that there are such documents in the control of LRIL.

6      Throughout this judgment I will use this term as shorthand to describe the concept of “control”

as referred to in, amongst others, rr 2 and 8.16 of the High Court Rules.

[22]     Any further or additional alleged relevance of the LRIL documents would seem to be tenuous.  The plaintiffs rely here upon the contention that it is relevant to the question of whether there was a valid security and valid exercise of same, to enquire  about  the  entitlements  of  the  first  defendant  to  exercise  the  rights  in question.  I should mention a further possible basis upon which the first defendant may be able to justify its position and that is that it was LRIL that was the creditor of Lowie; that the first defendant paid out LRIL and by the process of subrogation became entitled to securities held by LRIL by way of security for the debt.

[23]     As the validity of the exercise of the security, and indeed whether there was any right to exercise the security, are both in issue, the question of whether the first defendant was entitled to act as a subrogated creditor in place of LRIL is an issue which will be contested in the proceedings and will need to be resolved.   If there were entries in the accounts of LRIL which bore upon that issue, and if those contents of the accounts had the potential to support the case of the plaintiffs or were adverse to the case which the first defendant puts forward, then they would need to be discovered for that reason.   On the other hand, there may be material in the accounts which relates to this subject but does not have either of the effects that are required to be demonstrated before a document can be deemed discoverable pursuant to r 8.7 of the High Court Rules.  As a matter of inference, there being no explicit evidence on the point, I would not be prepared to conclude that the requirements of the rule have been satisfied.  No order for particular discovery is justified.

Category 1(a)(vi)

[24]     Before considering the merits of this application, I express my agreement with the position that is taken by the first defendant that an application that includes “… all ledgers showing related party transactions for the period between 1 April

2013 to 31 March 2015” evokes an initial response that the request is too wide in its

ambit.

[25]     I have already discussed where LRIL was positioned in the structure of the transactions which gave rise to the first defendant acquiring the assets or business of Lowie,  which  at  least  arguably  appears  to  have  involved  the  first  defendant exercising the powers contained in the GSA.  It could be argued that documents in

the control of LRIL which had relevance, as that term is deployed in r 8.7 of the High Court Rules, might bear upon the question of whether there was in fact a debt owing from Lowie to LRIL from which an accrued right of execution under the GSA may have been derived.   Similarly, receipt of payment of the debt as a basis for subrogation, which is an issue in the proceedings, can give rise to accounting documents of LRIL being discoverable.  The problem again though is with the issue of relevance.  It is going to be difficult for the applicants to contend that there must be grounds for supposing that there are relevant documents.  There may in fact be financial records which are relevant in a non-technical sense, but which support the case  of  the  first  defendant  rather  than  being  adverse  to  it.    The  position  is inconclusive and accordingly I am not able to understand how an order for particular discovery could be justified.

Category 1(a)(vii)

[26]     This category gives  rise to the same considerations as those that  I have discussed in relation to Category 1(a)(vi).

Category 1(a)(viii), (ix)-(xii)

[27]     This category relates to the allegation which the plaintiffs make that the first defendant in carrying on the business (assuming that it is not disputed or can be established that that is what happened) rendered itself liable to meet the claims of the preferred creditors as defined in sch 7 to the Companies Act.  Such preferred claims would include items such as PAYE payments which are one of the categories of documents which the plaintiffs assert that the first defendant has not made adequate discovery of.

[28]      The  plaintiffs  confront  the  same  difficulty in  regard  to  this  category  of documents as they do to most of the others, namely, that there is no rational basis upon which the court is able to come to the opinion that the defendants have failed to disclose documents which they would be required to on the basis of the adverse documents test.   It is a different test from that which was previously applicable,

namely the Peruvian Guano test which was described by Brett LJ in the following terms:7

It seems to me that every document relates to the matters in question in the action, which not only would be evidence upon any issue, but also which, it is reasonable to suppose, contains information which may - not which must - either directly or indirectly enable the party requiring the affidavit either to advance his own case or to damage the case of his adversary. I have put in the words “either directly or indirectly,” because, as it seems to me, a document can properly be said to contain information which may enable the party requiring the affidavit either to advance his own case or to damage the case of his adversary, if it is a document which may fairly lead him to a train of inquiry, which may have either of these two consequences[.]

[29]     Chilwell J made reference to the Peruvian Guano cases in his judgment in Australian Mutual Provident Society v Architectural Windows Limited which reveals just how broad the test is, with the Judge holding:8

From the nature and circumstances of the case I conclude that information which may indirectly or indirectly enable the plaintiff to advance its case or damage the case of the defendants in that area of circumstantial evidence is discoverable.

[30]     It is my view that the application in the present case is so wide that it is likely that the plaintiffs are proceeding on the assumption that it is still possible under the standard discovery test to require an opposing party to provide categories of documents which have the breadth of those previously required to be discovered pursuant to the Peruvian Guano test.

[31]     The  documents  which  are  sought  in  the  succeeding  paragraphs  of  the application are similarly not categories in regard to which a particular discovery order ought to be made.   Specifically, the documents described in “(ix)”, “(x)”- “(xii)” are no doubt documents that an accountant attempting to assess the position would regard as being useful if not indispensable.  They are not however documents which the plaintiffs can require the first defendant to provide particular discovery in

relation to.

7      Compagnie Financiere du Pacifique v Peruvian Guano Co (1882) 11 QBD 55 at 63.

8      Australian Mutual Provident Society v Architectural Windows Limited [1986] 2 NZLR 190 (HC)

at 202.

Paragraphs 1(b) – 1(e)

[32]     The remaining sub-paragraphs of para 1 have to do with inconsequential orders that would be made if the court were to determine that particular discovery or non-party discovery was appropriate and do not call for further comment.

The pleadings

[33]     At the hearing on 10 May 2016 there was some discussion about the state of the parties’ pleadings.  Some of that discussion was concerned with issues such as where the burden of proof lay in regard to particular issues that arose under the existing pleadings.  In retrospect, it is not clear that such a discussion has any real relevance  to  the  question  of  discovery.    The  parties  are  obliged  to  approach discovery in a way that measures relevance not just in relation to their particular view of the case.  They are obliged to consider what the opposing party is alleging, and tailor discovery accordingly so that any contested issue is covered off in the affidavits of documents.

[34]     As a minimum, the plaintiffs will need to file and serve a notice in answering the allegations in the statement of defence.   Against the possibility that wider amendments are required the following timetable is directed:

a)        any amended statement of claim to be filed and served within 10 working days;

b)statement of defence to any amended statement of claim to be filed and served 10 working days thereafter;

c)        plaintiffs’ answer to statement of defence to be filed and served five

working days thereafter.

Tailored discovery?

[35]     The problems which stand in the way of the plaintiffs successfully arguing that  there  has  been  non-compliance  with  a  standard  discovery  order  raise  the question of whether the plaintiffs might not have a reasonable entitlement to tailored

discovery  of  a  limited  range  and  number  of  documents  which  common  sense suggests both the first defendant and LRIL might have under their control and which relate to the question of the existence of the initial debt allegedly owed by Lowie to LRIL, the payment of that debt and the resulting entitlement to subrogation.

[36]     I consider that, following the issue of this interim judgment, the hearing of this matter ought to be resumed at a further fixture with one half day being required. At that hearing I will consider whether any amendments to the existing discovery arrangements ought to be permitted.  To start the process, it would seem sensible for the plaintiffs, if they want to avail themselves of the opportunity for a supplementary tailored discovery order, to formulate a list of categories of documents that ought to be subject to an additional discovery order.  It will be necessary for the plaintiffs to exercise restraint when doing so.  The object is not to provide a complete set of all financial documents that might enable the plaintiffs to, essentially, audit the financial positions of the defendants and non-parties.  Rather, the objective is to have regard to the requirements for proportionality that Part 8 of the High Court Rules requires and to specify a key group of documents in regard to which discovery on a tailored basis may be justified. This will need to be undertaken promptly and the plaintiffs, if they wish to avail themselves of this opportunity, should take this step in the next seven working days.  The defendant is to have seven working days to respond and the  parties  must  then  confer  and  attempt  to  settle  the  description  of  tailored documents  which  are  to  be  sought.    I understand  that  there  is  no  issue  of  the defendants  claiming  that  there  has  been  an  adequate  discovery.    Therefore  the process that I am outlining would be concerned with defining the additional documents that the defendant is required to give discovery of.  The discussion in this judgment about the relevant issues that are going to require resolution at fixture should provide some guidance to the parties.  I emphasise that it will be necessary for the plaintiffs to exercise some restraint in calling for documents but at the same time it will be necessary for the defendants to be realistic about what is fair and reasonable discovery required within the limits of what is proportionate to the litigation.

[37]     In the absence of agreement, the parties are to file memoranda setting out the areas of disagreement and concise statements of the grounds upon which each side

justifies its position. They are to do so within a further seven working days from when the defendants are required to respond in terms of [36].

[38]     I will thereafter review the position in the Chambers list on 10 June 2016. On  that  date  directions  for  resuming  the  hearing  of  the  application  will  be considered.

[39]     The parties should be aware that when the court is invited to make orders for costs in relation to the discovery applications, the primary matter to which regard will be had will be the reasonableness or otherwise of the stance that each party has taken when it comes to settling the issue of discovery.  For example, the plaintiffs consider that the first defendant as a mortgagee in possession has a responsibility in regard to the preferred creditors which include the Commissioner of Inland Revenue as to PAYE.  A summary of the PAYE position, perhaps taken from annual financial statements, showing the position in regard to the business acquired from Lowie ought to be sufficient and there should be no need for the source documents to be called for in discovery.  The liquidators will of course appreciate that they can carry out comparisons between the figures applicable to the period when the business was actually being run by Lowie and the claimed position when it was subsequently functioning for a short period under the control of the first or one of the other defendants.  There will also be an opportunity to cross-examine at the trial.

[40]     If there is any complaint of excessive discovery being required, the parties should be in a position to advise the court of the estimated cost that will be incurred in complying with the particular aspect of discovery in question.

[41]     As experienced lawyers, both of the counsel engaged in this proceeding will appreciate that the court takes the obligation of cooperation in r 8.2 of the High Court Rules seriously.

[42]     Consideration of the question of costs is deferred until the conclusion of the discovery phase.

J.P. Doogue

Associate Judge

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