Judgement

SIKRI, J.: This appeal pursuant to a certificate of fitness granted by the High Court of Maharashtra at Bombay under Art. 133(1)(e) of the Constitution is directed against the judgment of the said High Court in a petition under Art. 226 of the Constitutions filed by the respondent.

2. The Indian Fisheries (P) Ltd. hereinafter called the respondent was a private limited company and was directed to be wound up by an order of the Bombay High Court dated October 11, 1950, and a Court Liquidator was appointed as the Officer Liquidator thereof with all powers under S. 179 of the Indian Companies Act, 1913 (VII of 1913) to be exercised by him under S. 180 without sanction or intervention of the Court save and except in case of sales of immovable property belonging to the respondent. For the assessment year 1948-49, the respondent was assessed on December 8, 1950, the tax being assessed at Rs. 8,737/15/- On or about March 15, 1951, the Income Tax Officer lodged a claim in respect of this tax with the Official Liquidator. That claim was adjudged and allowed as an ordinary claim and certified as such on April 2, 1952. In August, 1954, the Official Liquidator declared a dividend of 9