Re Burgee Investments Ltd Commissioner of Inland Revenue v Registrar of Companies - [1994] 2 NZLR 183

Statutes — Interpretation — Ambiguity — Whether purposive construction available — Consolidating enactment — Whether long-standing decision on similar UK legislation should be followed.

Company law — Winding up — Dissolution — Setting aside dissolution of company — Time within which application to be made — Companies Act 1955, ss 291(5) and 335(1).

Practice and procedure — Commencement of proceedings — Whether lodging of statement of claim has effect of commencing proceedings — Whether signing of memorandum required in Forms 6, 7 and 8 of High Court Rules amounts to commencement of proceedings — High Court Rules, RR 3, 106(1), 121(3) and 451.