Commissioner of Inland Revenue v Century City Football Limited HC Wellington CIV-2010-485-2088 [2011] NZHC 426 (19 April 2011)

Last Updated: 17 June 2011

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

AND ACCIDENT COMPENSATON CORPORATION

Added Plaintiff

AND CENTURY 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’