Chang Min Tat J:

This is an appeal from the decision of the learned Senior Assistant Registrar overruling the objections of the third defendant to the form of accounts which were submitted by the receiver in pursuance of an order of court.

Incidentally. the Senior Assistant Registrar was rather critical of the somewhat inordinate delay that has taken place in a very long outstanding case. He did not allude to another objection that could be taken. The actual terms of the order for the accounts that was obtained from the court did not include any provisions for the time in which surcharges and falsifications should be taken. Parties are, with respect, unhindered as to, the time in which they could take to implement the order. The absence of such provisions could and in this case must be seen to make for delay.

But that is all very much by the way. I had strictly to decide in this appeal whether the Senior Assistant Registrar was right in his decision that the accounts had been properly lodged and the accounts were in the proper form so that the court might properly pass the accounts, in view of the objections that were taken. There were serious arguments before the Regist