3658
THE NEW ZEALAND GAZETTE.
[No. 84

Disposal of books.
Imp. r. 178 (2)

154. The Registrar of Companies, with the consent of the Audit Office, may, at any time during the progress of the liquidation, on the application of the liquidator or the Official Assignee, direct that such of the books, papers, and documents of the company or of the liquidator as are no longer required for the purpose of the liquidation, may be sold, destroyed, or otherwise disposed of.

TAXATION OF COSTS.

Taxation of costs payable by or to Official Assignee or liquidator or by company.
Imp. r. 180

155. Every solicitor, manager, accountant, or other person employed by an Official Assignee or liquidator in a winding-up by the Court shall on request by the Official Assignee or liquidator (to be made a sufficient time before the declaration of a dividend) deliver his bill of costs or charges to the Official Assignee or liquidator for the purpose of taxation; and if he fails to do so within the time stated in the request, or such extended time as the Court may allow, the liquidator shall declare and distribute the dividend without regard to such person’s claim, and, subject to any order of the Court, the claim shall be forfeited. The request by the Official Assignee or liquidator shall be in form No. 78.

Form 78

Lodgment of bill.
Imp. r. 182

156. The bill or charges, if incurred in a winding-up by the Court prior to the appointment of a liquidator, shall be delivered to the Official Assignee, and, if incurred after the appointment of a liquidator, shall be delivered to the liquidator. Unless the bill or charges is or are to be paid without taxation pursuant to the proviso to rule 165 (2) of the rules, the Official Assignee or the liquidator, as the case may be, shall lodge the bill or charges with the Registrar.

Notice of appointment.
Imp. r. 181

157. Where a bill of costs or charges in any winding-up has been lodged with the Registrar, he shall give notice of an appointment to tax the same, in a winding-up by the Court to the Official Assignee, and in every winding-up to the liquidator, and to the person to or by whom the bill or charges is or are to be paid (as the case may be).

Copy of the bill to be furnished.
Imp. r. 183

158. Every person whose bill or charges in a winding-up by the Court is or are to be taxed shall, on application either of the Official Assignee or the liquidator, furnish a copy of his bill or charges so to be taxed. The Official Assignee shall call the attention of the liquidator to any items which, in his opinion, ought to be disallowed or reduced, and may attend or be represented on the taxation.

Application for costs.
Imp. r. 184

159. Where any party to, or person affected by, any proceeding desires to make an application for an order that he be allowed his costs, or any part of them, incident to such proceeding, and such application is not made at the time of the proceeding :—

(a) Such party or person shall serve notice of his intended application on the Official Assignee or on the liquidator as the case may be :

(b) The Official Assignee or liquidator may appear on such application and object thereto :

(c) No costs of or incident to such application shall be allowed to the applicant, unless the Court is satisfied that the application could not have been made at the time of the proceeding.

Certificate of taxation.
Imp. r. 185
Form 79

160. Upon the taxation of any bill of costs, charges, or expenses being completed, the Registrar shall issue to the person presenting such bill for taxation his allowance or certificate of taxation. The bill of costs, charges, and expenses, together with the allowance or certificate, shall be filed in the registry.

Certificate of employment.
Imp. r. 186

161. Where the bill or charges of any solicitor, manager, accountant, or other person employed by an Official Assignee or liquidator, is or are payable out of the assets of the company, a certificate in writing, signed by the Official Assignee or liquidator, as the case may be, shall on the taxation be produced to the Registrar setting forth whether any, and, if so, what, special terms of remuneration have been agreed to, and, in the case of the bill of costs of a solicitor, a copy of the resolution or other authority sanctioning the appointment of a solicitor to assist the liquidator in the performance of his duties and the instructions given to such solicitor by the liquidator.