Liquidator's Duty To Tax Cost

DOES A LIQUIDATOR HAVE A DUTY TO HAVE ALL CHARGES FOR SERVICES RENDERED TAXED BY THE COURT? THE IMPLICATION OF THE DECISION OF THE FEDERAL COURT IN WONG SIN FAN V NG PEAK YAM

Rule 173 of the Companies (Winding-up) Rules 1972

A question which company liquidators occasionally ask is whether all the bills of the solicitors, accountants, auctioneers, brokers or other persons, who have provided services to the liquidators, have to be taxed and allowed by a court officer in charge of taxation of cost before the liquidators can pay these bills. This question arises from rule 173 of the Companies (Winding-up) Rules 1972 which appears to make it mandatory that such bills be assessed and approved by the taxing officer of the High Court before a liquidator of a company is allowed to pay them.