CA 20 December 2001. B contended that receivers were liable to pay non domestic rates in respect of commercial premises at New Hammond Back Road, Wyberton Fen, Boston, Lincolnshire from 18 April 1997 to the 17 November 1997. The premises were owned by a company and used for meat and burger processing. In February 1997 receivers of the company were appointed pursuant to a mortgage debenture. Clause 8 of the mortgage debenture provided that any receiver appointed should be the agent of the company. The receivers closed down the meat processing side of the company but continued to run the burger processing business. On the 18 April 1997 the company was place in creditors' voluntary liquidation. The receivers' agency pursuant to the debenture ended. The burger processing continued with the receivers making weekly site visits. The High Court held that the receivers were not liable for the rates. The council appealed. "Held", the receivers were not liable for the rates because the company was in rateable occupation at all times.