More than 50% of applications for liquidation or bankruptcy in the High Court at Dunedin yesterday were sought by Inland Revenue.
The 25 applications were the most for several years.
The applications were heard by Associate Judge Robert Osborne, by video-link with Christchurch.
Of the Inland Revenue cases, one was discontinued because the individual had already declared himself bankrupt before yesterday and two were adjourned until October while more information was sought.
Eleven companies were placed in the hands of liquidators yesterday, as sought by Inland Revenue.
They were GRM Forests Ltd, SJM Forests Ltd, GAM Forests Ltd, LK&NK Ltd, Richmond River Properties Ltd, Hawea Trust Ltd, Self Store Ltd, Diamond Nominees Ltd, Riverlea Estate Ltd, Oxby Enterprises Ltd and Level Eleven Ltd.
None had legal counsel, or any representative, present.
After the hearings, a Dunedin lawyer commented on the ''extraordinary number'' of IRD applications heard.
Dunedin-based legal counsel for Inland Revenue David Tasker said, when contacted after the hearings, there had been a ''swell'' of IRD applications for the September hearing but that was not because of any drive by IRD.
''These are not reflecting the [economic] downturn a couple of years ago,'' Mr Tasker said.
He said many of the applications, which were all of Otago origin given the companies' registered offices were in Dunedin, were from ''a number of old debts, going back to early in the year'', which had been processed by case officers from across the country.
There was some ''slight inflation'' in the numbers, with four of the companies before the court having been linked to the Trinity tax case, a long-running case of tax avoidance linked to southern forestry assets.
''I'd expect numbers [of Inland Revenue applications] to be down again to two or three next month,'' Mr Tasker said.
