After the sale of Heat Exchanger Services, the Receiver claimed that jobs still in the workshop were completed and invoiced and he should be paid for them. On the day of settlement, 22/10/10, they were not clearly stated as so, no invoices were provided as proof and no arrangements were made to ensure they were excluded from the sale.
On the settlement day an image copy of the accounts computer was taken and the jobs book were copied.
The MYOB on the accounts computer and the jobs books copies supported the claim against the Receiver that all but 2 of the jobs had not been invoiced. The 2 jobs were cash jobs that had not been paid for prior to settlement.
The Receiver took the dispute to the disputes tribunal in October 2011.
Copies of the Receiver's "invoices" were obtained from a number of the customers. One was dated 29/10/10, 7 days after the sale!
At the disputes tribunal hearing, the Receiver presented invoices from Gayle Lord that, when compared to the invoice copies from the customers, clearly showed that the invoices Gayle Lord had provided to the Receiver had been fabricated (the tribunal referee's word).
The evidence showed that the jobs were not invoiced prior to settlement and that Gayle and the Receiver had presented fabricated evidence in an attempt to cover up attempted fraud.
Fabricated (1st & 3rd pages) and customer (2nd & 4th pages) invoices