In re TUCKER (R.C.)
(A BANKRUPT), Ex parte TUCKER (K.R.) Authoritative version
at [1990] Ch. 148 COUNSEL: Jules Sher, Q.C. and Christopher Brougham for the
appellant Tucker Eben Hamilton, Q.C. and Elizabeth Gloster for the trustee SOLICITORS: Roneys; Stephenson Harwood. JUDGES: Sir Nicolas Browne-Wilkinson V.-C., Dillon and Lloyd
L.JJ. DATES: 1987 Oct. 12, 13, 14; Nov. 16 APPEAL from Scott J. [*151] Cur. adv. vult. 16 November. The following judgments were handed down. DILLON L.J. This is an appeal against an order of Scott J. made on
14 January 1987. The appellant, Mr. Keith Tucker, is a brother of a bankrupt
debtor, Roy Clifford Tucker, and the appeal raises issues under section 25 of
the Bankruptcy Act 1914. That section provides: (1) The court may, on the
application of the official receiver or trustee, at any time after a receiving
order has been made against a debtor, summon before it the debtor or his wife,
or any person known or suspected to have in his possession any of the estate or
[*153] effects belonging to
the debtor, or supposed to be indebted to the debtor, or any person whom the
court may deem capable of giving information respecting the debtor, his
dealings or property, and the court may require any such person to produce any
documents in his custody or power relating to the debtor, his dealings or
property. (2) If any person so summoned, after having been tendered a
reasonable sum, refuses to come before the court at the time appointed, or
refuses to produce any such document, having no lawful impediment made known to
the court at the time of its sitting and allowed by it, the court may, by
warrant, cause him to be apprehended and brought up for examination. (3) The
court may examine on oath, either by word of mouth or by written
interrogatories, any person so brought before it concerning the debtor, his
dealings, or property. (4) If any person on examination before the court admits
that he is indebted to the debtor, the court may, on the application of the
official receiver or trustee, order him to pay to the official receiver or
trustee, at such time and in such manner as to the court seems expedient, the
amount admitted, or any part thereof, either in full discharge of the whole
amount in question or not, as the court thinks fit, with or without costs of
the examination. (5) If any person on examination before the court admits that
he has in his possession any property belonging to the debtor, the court may,
on the application of the official receiver or trustee, order him to deliver to
the official receiver or trustee such property, or any part thereof, at such
time, and in such manner, and on such terms, as to the court may seem just. (6)
The court may, if it thinks fit, order that any person who if in England would
be liable to be brought before it under this section shall be examined in
Scotland or Ireland, or in any other place out of England. It is not in doubt that Mr. Tucker is indeed a person whom the
court could fairly deem, and did deem, capable of giving information respecting
the debtor, his dealings or property. The difficulty in the case arises because
although Mr. Tucker is a British subject he does not live in England. For valid
reasons of his own he ceased to live in England 15 years ago. For many years
past he has lived in Belgium where he owns and runs a school of equitation. At the time of the enactment of the Act of 1914, however, and
until an amendment of the Bankruptcy Rules in 1962, there was no power to serve
any process in bankruptcy proceedings on any person, other than the debtor
himself, who was not in England. Rule 86 of the Bankruptcy Rules 1952 in its
original form merely provided, as did its predecessors, for service of certain
documents on the debtor where the debtor was not in England. The Rules of the
Supreme Court do not apply to bankruptcy proceedings. There were indeed provisions in the Act of 1914 for courts having
jurisdiction in bankruptcy to make orders in aid to assist other courts having
jurisdiction in bankruptcy and to enable warrants of courts having jurisdiction
in bankruptcy in England to be enforced in certain [*154] other territories.
These provisions are contained in sections 122 and 123(1): 122. The High Court, the county
courts, the courts having jurisdiction in bankruptcy in Scotland and Ireland,
and every British court elsewhere having jurisdiction in bankruptcy or
insolvency, and the officers of those courts respectively, shall severally act
in aid of and be auxiliary to each other in all matters of bankruptcy, and an
order of the court seeking aid, with a request to another of the said courts,
shall be deemed sufficient to enable the latter court to exercise, in regard to
the matters directed by the order, such jurisdiction as either the court which
made the request, or the court to which the request is made, could exercise in
regard to similar matters within their respective jurisdictions. 123(1) Any warrant of a court having
jurisdiction in bankruptcy in England may be enforced in Scotland, Ireland, the
Isle of Man, the Channel Islands, and elsewhere in His Majestys
dominions, in the same manner and subject to the same privileges in and subject
to which a warrant issued by any justice of the peace against a person for an
indictable offence against the laws of England, may be executed in those parts
of His Majestys dominions respectively, in pursuance of the Acts of
Parliament in that behalf. Plainly these provisions could not have been used to obtain any
order from the Belgian courts or to enforce in Belgium any warrant of an
English court having jurisdiction in bankruptcy. I should add as a matter of history that sections 25, 122 and
123(1) of the Act of 1914 repeated in the same wording provisions which had
been contained in the Bankruptcy Act 1883, which was the immediate predecessor
of the Act of 1914. Whatever the construction of section 25 of the Act of 1914,
therefore, it would not have been practicable, before 1962, to obtain the
examination of Mr. Keith Tucker before the bankruptcy court in England under
section 25 unless either (a) he was willing to come to be examined, or (b) the
trustee in bankruptcy succeeded in serving him with a summons under section
25(1) when he happened to be in England on a visit. In 1962, however, rule 86 of the Bankruptcy Rules 1952 was amended
to read: Where any process or order of the
court or other document is required by the Act or these Rules to be served on
any person who is not in England, the court may order service on him of that
process or order or other document to be effected within such time and in such
manner as it thinks fit, and may also require such proof of the service of that
process, order or other document, as it thinks fit. That amendment is basic to these proceedings. The receiving order in bankruptcy was made against the debtor on
22 July 1985 and he was adjudicated bankrupt on 9 August 1985. His trustee in
bankruptcy, a partner in a well-known firm of accountants, [*155] was appointed in September
1985. Because of the dates, the bankruptcy is governed by the Act of 1914, and
not by the Insolvency Act 1986. The bankruptcy is now effectively a tax
bankruptcy; the petitioning creditors debt, founded on a judgment in
the Queens Bench Division for U.S. $412,176, has been assigned to a
Panamanian company and been released, and virtually all other claims in the
bankruptcy have been paid off by relatives of the debtor or been released,
except for a claim by the Inland Revenue, not yet admitted for proof, for tax
in excess of £18.5 million, which is the subject of assessments which are
subject to appeal. Against that background the trustee formed the view, which has
never been disputed, and could not now be disputed, that Mr. Tucker is a very
important examinee in this bankruptcy. Accordingly, on 9 May 1986 on ex parte
application to a bankruptcy registrar in the High Court he obtained, first, the
issue of a summons under section 25(1) requiring Mr. Tucker to attend for
examination in the High Court on 2 June 1986 and to produce on that occasion
documents relating to a large number of companies and trusts and certain
properties named in the summons, and, secondly, leave, purportedly under the
amended rule 86, to serve the summons on Mr. Tucker by post at his home in
Belgium. It is accepted that the summons, purportedly served in pursuance of
that leave, was in fact received by Mr. Tucker in Belgium on 13 May 1986. On
that same date, 13 May, on a further ex parte application to the registrar, the
trustee obtained the issue of an identical summons requiring Mr. Tucker to
attend for examination and to produce documents in the High Court on 3 and 4
July 1986, together with a similar leave to serve that summons on Mr. Tucker by
post at his home in Belgium. It is not in doubt that it was so served, though
the precise date is not known. It was suggested to us that the reason why there
were two summonses with different return dates was that someone discovered that
2 June 1986, the return date for the first summons, was a bank holiday. Nothing
has turned on that, however, or on the fact that there were two summonses. Mr. Tucker has never submitted to the jurisdiction of the English
bankruptcy court and by a notice of motion dated 30 May 1986 he applied to the
bankruptcy court for the rescission of the orders of 9 and 13 May which
authorised the service of the summonses out of the jurisdiction. The basis of
that application was a submission that the court had no jurisdiction to order
service of such summonses out of the jurisdiction in Belgium. The notice of
motion came in due course before Scott J. and on 14 January 1987 he gave a
careful reserved judgment and dismissed Mr. Tuckers application,
holding that the registrar had had jurisdiction to order service by post in
Belgium. That is the order against which Mr. Tucker now appeals, and the
essential question which we have to consider on the appeal is whether there was
jurisdiction to authorise service out of the jurisdiction. In September 1986 the trustee obtained from the registrar the
issue of yet another summons under section 25 in the same terms, save as to the
return date, as the first two summonses, and on 22 October 1986 he obtained an
order for the substituted service of this third summons, authorising it to be
served by post addressed to Mr. Tucker at an [*156] address in Curzon Street, London W.1,
which is the address of an office said to be frequented by associates of the
debtor. That order for substituted service was challenged by Mr. Tucker by a
further notice of motion which also came before Scott J. This challenge Scott
J. upheld, holding, on authority, that there can be no substituted service of a
writ or other process where the person concerned cannot be served directly
because that person is, legitimately and without any question of evading
service, out of the jurisdiction. The trustee has not appealed against this
part of the judgment of Scott J. Accordingly, the third summons of September
1986 is spent, and can be ignored, as a summons which was never served
requiring the attendance of Mr. Tucker for examination on a date now long past. During the course of the hearing before Scott J., however, the
trustee, by Miss Gloster, invited the judge to make an order under section
25(6) of the Act of 1914 directing the examination of Mr. Tucker, and the
production of documents in Belgium if the judge felt constrained to set aside
the orders for the service out of the jurisdiction of the first two section 25
summonses, which were for examination of Mr. Tucker in the High Court in
England. The judge declined to make any order for Mr. Tuckers
examination in Belgium, partly because he held that the first two section 25
summonses were valid and had been validly served, and partly also because he
held that he ought to follow the decision at first instance in In re Drucker
(No. 2), Ex parte Basden [1902] 2 K.B. 210 in which it had been held by Wright J.
that the provision for ordering examination in other countries in the statutory
predecessor (in identical terms) of section 25(6) could only authorise an order
for examination in a country within the jurisdiction of the British Crown. By a
respondents notice to the present appeal, the trustee challenges the
correctness of In re Drucker and asks that if the appeal be allowed and the
first two section 25 summonses cannot proceed, the court should make an order
under section 25(6) for the examination of Mr. Tucker in Belgium. In support of
the respondents notice the trustee has undertaken to issue a pro
forma summons, which sets out the precise relief sought. This summons we treat
as before us, and I shall have to return to it later in this judgment. On the essential question on the appeal the primary argument for
the trustee has the merit of simplicity. Section 25(1) gives the bankruptcy
court power to summon before it for examination any person
who has the requisite connection with an English bankruptcy and, in particular,
any person whom the court may deem capable of giving
information respecting the debtor, his dealings or property. The words
any person are, it is submitted, to be given their natural
meaning and cover any person of any nationality in any part of the world. If
that is right on the construction of section 25, then, in my judgment, it would
follow that the amended rule 86 is merely providing machinery for service to
implement the jurisdiction conferred by section 25, and the amended rule 86
could not therefore be held to be ultra vires as extending the jurisdiction of
the court; vide the proviso to section 132(1) of the Act of 1914, which confers
the rule-making power. The trustees advisers accept, however, that,
in the light of the accepted practice of nations [*157] and comity in the field of
international law and international relations, eyebrows might be raised at the
notion that Parliament had in 1914 or 1883 given jurisdiction to any bankruptcy
court, which might well be a county court, to summon anyone in the world before
it to be examined and produce documents. Accordingly, by a second submission
which Scott J. accepted, they submit that the jurisdiction at least extends to
any British subject anywhere in the world. In support of this second submission they refer to the decision of
this court in Ex parte Blain (1879) 12 Ch. D. 522. In that case the court
had to consider whether a bankruptcy petition could be served on some Chileans
who had never been in England but were partners in a business carried on by
other partners in England. James L.J. said, at p. 526: It appears to me that the whole question is governed by
the broad, general, universal principle that English legislation, unless the
contrary is expressly enacted or so plainly implied as to make it the duty of
an English court to give effect to an English statute, is applicable only to
English subjects or to foreigners who by coming into this country, whether for
a long or a short time, have made themselves during that time subject to
English jurisdiction. And later, at p. 527: It is not consistent with ordinary
principles of justice or the comity of nations that the legislature of one
country should call on the subject of another country to appear before its
tribunals when he has never been within their jurisdiction. Brett L.J. said, at p. 528: But does it follow that, because a
case is literally within the words of a statute of any country, therefore it is
within the jurisdiction of the courts of that country? Certainly not. The
governing principle is that all legislation is prima facie territorial, that is
to say, that the legislation of any country binds its own subjects and the
subjects of other countries who for the time being bring themselves within the
allegiance of the legislating power. The English legislature has a right to
make a bankruptcy statute which shall bind all its own subjects, and any
foreigner who for the time is in England and does something there which the
statute forbids. Cotton L.J. said, at pp. 531-532: All we have to do is to interpret an
Act of Parliament which uses a general word, and we have to say how that word
is to be limited, when of necessity there must be some limitation. I take it
the limitation is this, that all laws of the English Parliament must be
territorial - territorial in this sense, that they apply to bind all subjects
of the Crown who come within the fair interpretation of them, and also all
aliens who come to this country, and who, during the time they are here, do any
act which, on a fair interpretation of the statute as regards them, comes
within its provisions. . . . As regards an Englishman, a subject of the British
Crown, it is not necessary that he should be here, if he has done that which
the Act [*158]
of
Parliament says shall give jurisdiction, because he is bound by the Act by
reason of his being a British subject, though, of course, in the case of a
British subject not resident here, it may be a question on the construction of
the Act of Parliament whether that which, if he had been resident here, would
have brought him within the Act, has that effect when he is not resident
here. These passages in Ex parte Blain were referred to by
Lord Scarman and Lord Wilberforce in Clark v. Oceanic Contractors Inc. [1983] 2 A.C. 130.
Lord Scarman, at p. 145, stated that the principle there referred to (which put
into modern language he restated as being that unless the contrary is
expressly enacted or so plainly implied that the courts must give effect to it,
United Kingdom legislation is applicable only to British subjects or to
foreigners who by coming to the United Kingdom, whether for a short or a long
time, have made themselves subject to British jurisdiction) was a
rule of construction only. Lord Wilberforce said, at p. 152, that the
principle, which was really a rule of construction of statutes expressed in
general terms, required an inquiry to be made as to the person with respect to
whom Parliament was presumed, in the particular case, to be legislating. I look, therefore, to see what section 25(1) is about, and I see
that it is about summoning people to appear before an English court to be
examined on oath and to produce documents. I note that the general practice in
international law is that the courts of a country only have power to summon
before them persons who accept service or are present within the territory of
that country when served with the appropriate process. There are exceptions
under R.S.C., Ord. 11, but even under those rules no general power has been
conferred to serve process on British subjects resident abroad. Moreover, the
English court has never had any general power to serve a subpoena ad
testificandum or subpoena duces tecum out of the jurisdiction on a British
subject resident outside the United Kingdom, so as to compel him to come and
give evidence in an English court. Against this background I would not expect
section 25(1) to have empowered the English court to haul before it persons who
could not be served with the necessary summons within the jurisdiction of the
English court. I then find that an alternative procedure is provided by orders in
aid under section 122 which could be used to secure the examination of persons
resident in Scotland or Ireland or within the jurisdiction of other British
courts before the bankruptcy courts of those countries. This procedure, while
taking advantage of the jurisdictions of those other courts, also respects
those jurisdictions. Finally, and to my mind conclusively, by section 25(6) the court
is given a power (the scope of which will have to be considered on the
respondents notice) to order the examination out of England of
any person who if in England would be liable to be brought before it
under this section. This wording carries inevitably, in my judgment,
the connotation that if the person is not in England he is not liable to be
brought before the English court under the section. [*159] Mr. Hamilton for the trustee submits that subsection (6) merely
picks up the provisions of subsection (2) that the court may by warrant cause a
person to be apprehended and brought up for examination if he has refused to
comply with a summons under subsection (1). Mr. Hamilton submits that if such a
person cannot be brought up by warrant under subsection (2) because he is out
of England, then his examination out of England may be ordered under subsection
(6). That does not, however, fit the wording who if in England would
be liable to be brought before it, since subsection (6) refers expressly
to Scotland and Ireland, and warrants of the English bankruptcy court are
enforceable in Scotland and Ireland under section 123(1) of the Act of 1914.
Beyond that, the words in subsection (6) any person who if in England
would be liable to be brought before it echo, in my judgment, the
words in subsection (3) any person so brought before it,
and as subsection (3) gives the court power to examine on oath, those words
must refer to persons brought before the court by summons under subsection (1)
and not merely to defaulters apprehended by warrant under subsection (2) and
brought up for examination. Thus the words which I have quoted from subsection (6),
liable to be brought before it under this section, must
mean liable to be brought before it by summons under this
section. Subsection (6) thus confirms that a person who is not at any
relevant time in England, and so cannot be served with a summons of the English
court in England, cannot be examined by that court under subsection (1). His
period in England may be very brief, and if he is served in England with an
appropriate summons during a brief visit, that will be enough, since, as Lord
Esher M.R. observed in In re Bradbrook, Ex parte Hawkins (1889) 23 Q.B.D. 226,
227, in relation to the predecessor of section 25 in the Act of 1883, the
moment the summons was served the requirements of the section would be
fulfilled. If, however, he has never been in England at all at any relevant
time, then he is outside section 25(1) and cannot be examined in England. If that is the correct construction of section 25(1) in its
context in the Act of 1914, then the jurisdiction of the court under the
subsection cannot have been extended by the amendment of rule 86 in 1962, and
the orders for service of the first two summonses on Mr. Keith Tucker out of
the jurisdiction must have been bad. Accordingly, differing with every respect from Scott J. in what I
have not found an easy case, I would allow Mr. Tuckers appeal and
would set aside the orders for service outside the jurisdiction of 9 and 13 May
1986. The result will be that the two summonses of those dates must lapse,
having been issued for dates long past, and never having been served. I turn to the respondents notice and the
trustees pro forma summons asking for an order under section 25(6)
for the examination of Mr. Tucker in Belgium. As I have stated, one of the reasons why Scott J. declined to make
any such order was that he followed the decision of Wright J. in In re
Drucker (No. 2), Ex parte Basden [1902] 2 K.B. 210, where Wright J. had held
that the power of the court under the predecessor of section [*160] 25(6) in the Act of
1883 to order examination in places out of England did not extend to places not
within the jurisdiction of the British Crown. Scott J., sitting at first
instance, was, in my judgment, right to follow In re Drucker since the facts are
indistinguishable and the decision, though only at first instance, has stood
for over 80 years. We in this court have, however, to reconsider In re
Drucker. The judgment of Wright J. is short and was delivered on the
hearing of an ex parte application, which he rejected, for the examination of
certain persons in Zurich. As I read his judgment, he was perturbed at the
notion that Parliament could have intended to empower the court to order the
examination of persons in foreign countries, when the court, if it made the
order, could not compel the persons concerned to come up for examination and could
not punish them if they refused to come, or came and would not answer. He seems
to have felt that an order for examination in a country within the jurisdiction
of the British Crown was not open to those objections; whether he had in mind
the predecessor in the Act of 1883 of section 122 of the Act of 1914 as to
orders in aid he does not say, but he was a judge with great experience of
bankruptcy law. There have been established procedures since before 1883, let
alone 1914, to obtain the taking in foreign countries of evidence in civil
proceedings from witnesses who are resident in those countries: see, for
example, In re Boyse, Crofton v. Crofton (1882) 20 Ch. D. 760 and the cases
there mentioned. It would seem that this would normally have been done by the
issue by the English court of a commission or letters of request to the
judicial authorities of the country in question, but it might in an appropriate
case have been done by appointing an English commission to go to the foreign
country to take the evidence out of court. The present procedure is set out in
R.S.C., Ord. 39, rr. 2 and 3, and it is to be noted that under Ord. 39, r.
2(1)(b) the procedure, as an alternative to the issue of letters of request, of
appointing the English courts special examiner to take the evidence
of the foreign witness in the foreign country is only permissible if
the government of that country allows a person in that country to be examined
before a person appointed by the court. In view of the procedures which were already established for the
taking of evidence in foreign countries which were not within the British
dominions, I could not myself reach, as a matter of construction of section
25(6), the conclusion which Wright J. reached, that the subsection must be
construed as limited to places within the jurisdiction of the British Crown.
Indeed the difference in wording between the words every British
court elsewhere in section 122, the words elsewhere in His
Majestys dominions in section 123(1) and the words
in any other place out of England in section 25(6) (and in
their respective predecessors in the Act of 1883) are against such a
construction. On the fundamental points, however, which Wright J. had in mind and
which led him to the conclusion which he put on construction of the subsection,
I have no doubt that Parliament did not intend to confer on the bankruptcy
court any jurisdiction which could be exercised in breach of the established
criteria of international law with regard to comity. I [*161] have no doubt also
that the question whether any person ordered to attend for examination abroad
could be compelled to come up for examination or could be punished if he
refused to come, or came and would not answer, are highly material to the
making of any order. So far as the facts of the case can be discerned from the
report, I apprehend that the actual decision in In re Drucker was right. If, therefore, what was sought under section 25(6) was examination
of a person before a court of the foreign country through the machinery of
letters of request, the English court would, before it could properly make any
such order, have to be satisfied that the case was covered by available
machinery. In the present case, though there is provision for taking evidence
before the Belgian court in the Convention between the United Kingdom and
Belgium respecting Legal Proceedings in Civil and Commercial Matters (Cmd.
2069) made on 21 June 1922, that procedure is not being invoked by the trustee,
because of doubt in the light of the decision of Woolf J. in In re
International Power Industries N.V. [1985] B.C.L.C. 128 whether the examination
of a person in bankruptcy proceedings is the taking of evidence in civil or
commercial matters within the meaning of the Convention. We are not called on
to express any view on this doubt. I would add, however, that a further reason
why it might not be right to involve the Belgian courts is that this is a tax
bankruptcy and the ultimate reason of the trustee for proceeding with the
examination must be to get in assets of the bankrupt to satisfy the United
Kingdom Inland Revenue. From the point of view of the Belgian courts, however,
that would be the enforcement of a - to them - foreign revenue law, and it
would be contrary to established principles of international law for the
Belgian courts to lend their assistance to that end: see the Irish case of Peter
Buchanan Ltd. v. McVey (Note) [1955] A.C. 516, approved in and reported as
a footnote to Government of India v. Taylor [1955] A.C. 491. What
the trustee does seek, therefore, by the pro forma summons under section 25(6)
is an order for the examination of the appellant at a place to be nominated in
Belgium before an examiner appointed by the English court, being a member of
the English Bar of appropriate standing. So far as that is concerned, there is provision in the Convention
made on 21 June 1922 which satisfies me that - to apply by analogy the wording
of R.S.C., Ord. 39, r. 2(1)(b) - the Government of Belgium would allow a person
in that country to be examined in Belgium before an examiner appointed by the
English court. This court has, of course, no power to rule on the construction
of a convention between governments, but it is not necessary to do that to
reach this general conclusion. The Belgium Government would, however, only take
this attitude provided the examiner has no compulsory powers, and any summons
served on Mr. Tucker would have to state expressly that there was no compulsion
on him to appear: see article 11(b) and (c) of the Convention. In these circumstances, it is plain to me that the Belgian court
would not compel Mr. Tucker to come up for examination and would not punish him
if he refused to come or came and would not answer. The English court would
have no means of compelling him to attend and [*162] would also have no means of punishing
him if he did not attend because, so far from containing the usual penal
notice, the summons for his attendance would have had to state that there was
no compulsion on him to appear. I have seen nothing to suggest that Mr. Tucker is willing to be
examined and produce documents in Belgium if the court so orders; the whole
history of these proceedings indicates a total unwillingness to co-operate with
the trustee in providing information or documents. If, contrary to my present
view, he is willing to provide information or produce documents in Belgium (or
in Guernsey or anywhere else abroad) this can happen without any order of the
court. For the present, however, I see so little prospect of an order against
Mr. Tucker under section 25(6) being obeyed or serving any other useful purpose
that I would not regard it as a proper exercise of discretion to make such an
order. For my part, therefore, I would dismiss the pro forma summons. LLOYD L.J. I agree. SIR NICOLAS BROWNE-WILKINSON V.-C. I agree with the judgment of
Dillon L.J. and cannot usefully add anything on the substance of the matter.
However, in the hope of avoiding further confusion in the future I should say
something about my decision in In re Jogia (A Bankrupt) [1988] 1 W.L.R. 484. Scott J. [1987] 1 W.L.R. 928, 942-943 relied on my decision in In
re Jogia in support of his conclusion that the 1962 amendment to rule 86
was not ultra vires. It was not argued in In re Jogia that the 1962
amendment was ultra vires and my attention was not drawn to section 132(1) of
the Bankruptcy Act 1914. Accordingly, my decision in that case does not cast
any light on the question whether the 1962 amendment was ultra vires. The appeal will be allowed for the reasons contained in the
judgments handed down. Appeal allowed with costs in Court of Appeal and below. Leave to appeal granted but not proceeded with. |