Read the full judgment text of CACV 000285/2009 on BabelCite. This Court of Appeal judgment was delivered on 13 July 2010.
1. This was an appeal from a judgment of Kwan JA, (sitting as an additional judge of the Court of First Instance) given on 17 December 2009. The matter before the judge was an appeal by the Commissioner of Inland Revenue (“the Commissioner”) under rule 95 of the Companies (Winding-up) Rules from the rejection of his proof of debt by one of the joint and several liquidators of Moulin Global Eyecare Trading Ltd (“the company”).