The existence of a limited company was deliberately concealed under a smokescreen of duplicity in an attempt to evade the payment of a bill for goods obtained, a judge has held. In Dublin Circuit Civil Court, Judge Liam Devally decided that a debt due for the supply of packaging materials was properly due by Ms Dolores Murray, trading as Goodbodies, Palmerstown, Oldtown, Co Dublin.

She had been sued by Quality Packaging Ltd, of Nottingham Street, Dublin, and contended that the debt was due by Essential Trading Co Ltd, incorporated in 1994 and now in liquidation. Ms Murray claimed Quality Packaging Ltd was now merely a creditor of Essential Trading Co.

Mr Richard McGovern, a director of Quality Packaging, told his counsel, Mr Terry O'Sullivan, there had never been any mention of a limited company when orders were being placed with his firm.

Judge Devally held there had been a breach of Section 114 of the Companies Act which stipulated that the name of a company ordering goods must be stated legibly on the order form. He heard the order form had merely been signed "Dolores Murray, Director," with no mention of any limited company. Under the Act she was liable for the debt.