Manzi v Smith
132 CLR 6717 ALR 685
(Judgment by: MASON J)
Between: MANZI
And: SMITH
Judges:
BARWICH CJ
MASON JJACOBS J
Subject References:
Corporations
Liquidation
Preference
Accounting records
Evidence
Accounting records
Sufficiency
Legislative References:
Companies Act 1961 (WA) - s 293
Bankruptcy Act 1966 (Cth) - s 122
Judgment date: 5 September 1975
PERTH
Judgment by:
MASON J
MASON J. I agree for the reasons given by the Chief Justice that the entry in the company's books made by Miss Northey on the instructions of the company's secretary and accountant do not establish that the company made payments within the meaning of s. 122 of the Bankruptcy Act to the appellants on 22nd February 1974 of the sums now sought to be recovered as preferences.
The appeal, therefore, should in my opinion be allowed.