Insolvency, Restructuring and Dissolution Act 2018 · 2020 Revised Edition · Part 12 · General Provisions Applicable to Parts 4 to 11
259. Enforcement of duty to make returns
Feedback & supportIf a corporation or person, having defaulted in complying with —
corporation
“corporation” has the meaning given by section 4(1) of the Companies Act 1967;
any provision of Parts 4 to 11 or of any other law that requires the filing or lodgment in any manner with the Official Receiver of any return, account or other document or the giving of notice to the Official Receiver of any matter;
any provision of Parts 4 to 11 that requires the filing or lodgment in any manner with the Registrar of Companies of any return, account or other document or the giving of notice to the Registrar of Companies of any matter;
any request of the Registrar of Companies or the Official Receiver to amend or complete and resubmit any document or to submit a fresh document; or
any request of the Registrar of Companies under section 258(7) to rectify any error or defect in any particulars or document in the register,fails to make good the default within 14 days after the service on the corporation or person of a notice requiring it to be done, the Court may, on an application by any member or creditor of the corporation or by the Registrar of Companies or the Official Receiver, make an order directing the corporation and any officer of the corporation or such person to make good the default within such time as is specified in the order.
Any order made under subsection (1) may provide that all costs of and incidental to the application must be borne by the corporation or by any officer of the corporation responsible for the default or by the person in default.
officer
“officer”, in relation to a corporation, includes —(a)a director or secretary of the corporation, or a person employed in an executive capacity by the corporation;(b)a receiver and manager of any part of the undertaking of the corporation appointed under a power contained in any instrument; and(c)a liquidator of a company appointed in a voluntary winding up,but does not include —(d)a receiver who is not also a manager;(e)a receiver and manager appointed by the Court;(f)a liquidator appointed by the Court or by the creditors; or(g)a judicial manager appointed under Part 7;
Nothing in this section limits the operation of any written law imposing penalties on a corporation or its officers or such person in respect of any such default.