In appropriate circumstances, a party to a sale contract may also — at least in theory — have a remedy against someone else.

That alternative basis was clearly available, although it should only be exercised in appropriate circumstances and so as to further the interests of justice.

A person may be liable for both the tax paid by the disqualified person and this organization manager tax in appropriate circumstances.

The statutory question assumed that there was at least in general a duty to make some inquiries and in appropriate circumstances, to follow them up.

There was no reason in principle why the prohibition under section 216 was not protective of shareholders and available to be raised, in appropriate circumstances, on a section 459 petition.