Chancery Division.

Judgment delivered 16 March 1979.

Bankruptcy – Company in compulsory liquidation – Crown making payment to liquidator in respect of excess input tax – Other debts due from the company to the Crown not set off against payment – Whether Crown entitled to set off statutory debts against input tax reclaimed – Whether right of set-off ceased when payment inadvertently made to liquidator – Bankruptcy Act 1914, sec. 31.

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