wound up, a source close to the matter said yesterday.

As well as a winding up petition, Swan Brothers was recently hit with a $238,903.62 writ filed a week ago by the Attorney General's Chambers on behalf of the Minister of Finance.

Government is seeking the sum for "various unpaid taxes,'' a spokesperson for the AG's chambers said.

The winding up petition, filed September 23 with Supreme Court, is scheduled to be heard later this month, the source preferring not to be named told The Royal Gazette .

Swan Brothers had sought to wind the company up voluntarily, sending out notices of a creditors meeting, but that move became obsolete after the petition filing, the source said.

He linked the winding up petition to an earlier court verdict involving Keith Simmons who fell down an elevator shaft at Marriott's Castle Harbour Resort in 1985. Mr. Simmons would sue the contractors, Swan Brothers and Forth-Ryco, and in January 1995 won.

Mr. Simmons and his lawyer Mr. David Kessaram were seeking well over $250,000 in damages from the contractors.

It was ruled both companies must share the cost of damages. But Forth-Ryco since went out of business leaving Swan Brothers to pay most if not all damages.

The petition was filed because Mr. Simmons has not received any money from Swan Brothers, the source said.

Vance Swan of Swan Brothers could not be reached yesterday for comment.

In the 1995 ruling, a judge said there was "no question'' former Marriott's Castle Harbour Resort contractors Swan Brothers and Forth-Ryco were negligent.

An out-of-court settlement between Mr. Simmons and Marriott International Services, which hired the contractors in 1985 to develop the Tucker's Town hotel, for an undisclosed amount, was reached.

Mr. Simmons, confined to a wheelchair since the accident, had been working at the Marriott hotel site in September 1985 when the accident occurred.

While stepping back to pick up his tape measure, he fell off a piece of loose steel decking and dropped nine feet to the floor below, where he landed on his feet, but he then lost his balance and fell through the open elevator shaft.