last week after failing to repay creditors.

Accountants Kempe and Whittle were appointed provisional liquidators on Friday. The store was locked by the deputy Provost Marshall last Tuesday after a major creditor -- UK jewellery supplier, Keith Gardener -- called in $30,000 debts.

The store owner Mr. Andrew Dabell criticised the deputy Provost Marshall for closing the store rather than seizing its assets.

"The deputy Provost Marshall was rude and obnoxious. He walked in and just said `everyone get out', and would not co-operate with us at all,'' he said.

"The liquidator said it was a ridiculous situation considering our assets outweigh what is owed to creditors.

"The creditors will be repaid and the only parties that will be hurt are my wife and I.'' Attorneys Smith, Barnard & Diel obtained an order for the premises to be unlocked last Thursday, but the shop was relocked after landlords Washington Properties and one other creditor issued a petition to liquidate the company.

The Dabells bought the store 18 months ago ago.

The shop was one of the original Washington Mall stores, opening on the ground floor site in November, 1972. Washington Properties said the site would be easy to relet and was already attracting interest.

Senior partner at Kempe and Whittle, Mr. Charles Kempe said: "We have secured the premises and are in the process of securing the assets. We have a statutory function to determine what liabilities the company has and to determine if it is possible to find a way for the business to continue as a going concern.''