Advertisement of Application for Winding Up of Company by the Court Take notice that on the 18th day of April 1997, the application for the winding up of Valentine Merchants Limited by the High Court was filed in the High Court at Christchurch. The application is to be heard before the High Court at Christchurch on the 26th day of May 1997 at 10.00 a.m. Any person, other than the defendant company, who wishes to appear on the hearing of the application must file an appearance not later than the second working day before that day. The applicant is The Commissioner of Inland Revenue, whose address for service is at the offices of Gresson Dorman & Mill, Solicitors, 12 The Terrace (P.O. Box 244), Timaru. Further particulars may be obtained from the office of the Court or from the applicant or the applicant's solicitor. T. M. GRESSON, Solicitor for the Applicant.