CA 20 May 1986. An appeal from QBD dismissing receiver`s appeal against an order of magistrates` court issuing a distress warrant against the receivers for rates on a factory in Bristol . The company who owned the factory was in debt to a bank which exercised its option to appoint receivers to carry on and manage the business. The receivers were deemed to be the agent or agents of the company and solely responsible for his or their acts or defaults and for his or their renumeration. The rating authority received notification of the appointment,concluded that this meant a change in rateable occupation from company to receivers and demanded payment from the receivers which they refused to pay mainly on the grounds that they were not in rateable occupation . The authority applied for a distress warrant which was issued and upheld by QBD. On appeal, CA held, that the receivers were in occupation as the company`s agent, to manage the business, but not to dispossess the company of the fact