Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Companies in liquidation must file annual or final accounts even where audited half-yearly accounts for both halves of the financial year have been filed. Half-yearly accounts must be merged into annual accounts because annual reporting is necessary to accurately disclose the companies' financial position. Exemption from filing annual or final accounts for the relevant financial year was therefore refused. The half-yearly accounts were accepted on record, and auditors' fees could be paid from available company funds or, subject to reimbursement, from the Estate and Establishment Fund.
Companies in liquidation must file annual or final accounts even where audited half-yearly accounts for both halves of the financial year have been filed. Half-yearly accounts must be merged into annual accounts because annual reporting is necessary to accurately disclose the companies' financial position. Exemption from filing annual or final accounts for the relevant financial year was therefore refused. The half-yearly accounts were accepted on record, and auditors' fees could be paid from available company funds or, subject to reimbursement, from the Estate and Establishment Fund.
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