The Christchurch company behind the Calendar Girls strip club on Karangahape Rd (pictured) is in liquidation and receivership, owing Inland Revenue thousands.

A Christchurch company that owns one of Auckland's best known strip clubs has collapsed, owing tens of thousands of dollars to Inland Revenue.

Casino Bar (No.2)​, which operates the Karangahape Rd branch of Calendar Girls, was put into liquidation at the High Court in Christchurch on September 29.

It was the fourth time the company had appeared in the court list. The application for liquidation was made by Inland Revenue. A receiver was appointed later that day by secured creditor BBT Group.

Calendar Girls national general manager Scott McCormick said Casino Bar (No.2) was liquidated because Inland Revenue was "stamping its foot". The company had paid off 64 per cent of its original debt, with $90,000 left to pay.

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McCormick said the debt was caused by a bad choice of administration staff in 2013 and 2014.

Casino Bar (No.2) did not owe money to anyone else, and it was "business as usual" for the Karangahape Rd club. It was a good business with great staff and customers. The only issue was the outstanding Inland Revenue debt, he said.

BBT Group had loaned money to Casino Bar (No.2) and by appointing a receiver, it was making sure its money was safe, McCormick said.

The sole shareholder of Casino Bar (No.2) is Alan Samson Limited (ASL), which also faced an application for liquidation in the same court on the same day. The application, also made by Inland Revenue, was adjourned until next week.

ASL is owned by Vicki Samson, mother of BBT Group shareholder James Samson.

McCormick said ASL paid the $21,000 it owed Inland Revenue, and was challenging the liquidation application. It was a shame Inland Revenue "simply wanted to tip companies over rather than take the $5,000 a week they had been getting for months".

Talks of selling Casino Bar (No.2) had been held since the earthquakes, but they had concluded that if selling, it would be best to sell all the companies together, McCormick said.

"Anything is for sale if the price is right."

PwC liquidator Malcolm Hollis said receiver Murray Allott was appointed by a secured creditor of Casino Bar (No.2) the same day the business was forced into liquidation on September 29.

"It means the receiver has priority to deal with the physical business and the commercial enterprise. He will control and manage that as receiver on behalf of the secured creditor.

"Our role will be to investigate why it [Casino Bar (No.2)] collapsed, but also to ensure the receiver does a proper job."

Hollis said the liquidator would look into the validity of the receiver's appointment.

Allott was appointed as the receiver of Casino Bar (No.3) when it went into receivership in March 2013. The company controlled the Wellington branch of Calendar Girls, which is still trading.

Allott was unavailable for comment until next week.