Bankruptcy – Sequestration – Recovery of council tax – Warrants to cite. Sheriff Court: In three petitions for sequestration in which a local authority sought warrants to cite the respondents following the grant of summary warrants for unpaid council tax and the expiry of charges, the petitioner maintaining that although each expired charge sought payment of less than £3,000 it was a qualified creditor for the purposes of s 7 of the Bankruptcy (Scotland) Act 2016 by virtue of other debts which the respondents were due to the council, the court concluded that as the petitioner had not provided prima facie evidence of any debt apart from those disclosed in the charges and, separately, as the procedures it adopted did not comply with either the underlying purposes of Sch 8 to the Local Government Finance Act 1992 or what were now ss 2 and 7 of the 2016 Act, it should refuse to grant warrants to cite in each case.