000			01573cab a2200217 4500
001			ABS37035
008			090401t1986 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u1728
041			_aeng
245			_aRatford and Hayward (Receivers and Managers of Sabre Tooling Ltd) v Northavon District Council
260			_c1986
350			_a0
490			_aRating Appeals _v(1986) RA 137-160(13)
520			_aCA 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
650			_aBURDEN OF PROOF
650			_aLIABILITY
650			_aRATING APPEAL
690			_aRATING AND VALUATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c990 _d990