Court of Appeal dismisses appeal from High Court, and affirms order winding up company and appointing a liquidator, on the petition of a rate collector appointed by a local authority, on the grounds (inter alia) that: (a) the petitioner did not require leave of the court before presenting the petition; (b) the service of the petition had been correctly deemed good; (c) the debt to the rate collector had been admitted; and (d) there was no basis to entertain grounds of appeal that had not been raised at first instance.
Relief sought in action: Winding up of company; appointment of liquidator
Application before the court: Appeal from High Court of winding up order
Outcome: Appeal dismissed.
Grounds: Grounds of appeal unstatable; new grounds could not be raised on appeal.
Key issues: Company law - whether leave required to bring petition - s. 678(1)(b) of the Companies Act, 2014 - whether service good - s.570 of the Companies Act 2014 - wishes of creditors and contributories - s 590, 2014 Act - whether company should have been deemed insolvent - new points raised on appeal - new evidence on appeal.