As per the case facts the Official Liquidator appealed a High Court judgment regarding property and water taxes on a company in liquidation which the High Court deemed priority expenses ... for asset preservation The reason for the appeal to the Supreme Court was to challenge the categorization and priority of these post-liquidation tax liabilities The question arose whether property and water taxes incurred after liquidation but before the sale confirmation qualify as expenses for preserving realising or getting in company assets thereby mandating priority payment Finally the Supreme Court upheld the High Court's reasoning confirming that these taxes due until the sale confirmation are indeed expenses for preserving realising or getting in the company's assets and must be paid in priority by the Official Liquidator due to ambiguities in the sale notice The appeals were dismissed