DINESH MAHESHWARI, ANIRUDDHA BOSE
Official Liquidator – Appellant
Versus
Ujjain Nagar Palika Nigam – Respondent
| Table of Content |
|---|
| 1. background of liquidation process and ownership (Para 1 , 2) |
| 2. sale of assets and claims raised by creditor (Para 3 , 4 , 5) |
| 3. arguments regarding liabilities of post-liquidation taxes (Para 6) |
| 4. court analysis on obligations of liquidator (Para 7) |
| 5. court's reasoning on sale and tax liabilities (Para 8) |
| 6. appellant's arguments and concerns (Para 9) |
| 7. counterarguments from respondents regarding tax liabilities (Para 10 , 11 , 12) |
| 8. court's summary of the case and issues (Para 13 , 14) |
| 9. relevant sections and laws affecting liabilities (Para 15) |
| 10. ratio decidendi addressing complex liability issues (Para 16 , 17 , 18 , 19 , 20 , 21 , 22 , 23 , 24 , 25 , 26 , 27 , 28) |
| 11. final judgment and dismissal of appeals (Para 29 , 30) |
JUDGMENT :
1. By way of these appeals, the appellant, being Official Liquidator, 1[‘OL’, for short,] of the company named IISCO Ujjain Pipe and Foundry Company Limited, 2[Hereinafter also referred to as ‘the company in liquidation’,] has questioned the common judgment and order dated 05.02.2009 in APOT No. 248 of 2008 and APOT No. 235 of 2008, whereby the Division Bench of the High Court at Calcutta has dismissed the appeals against the common j
UT Chandigarh Administration and Anr. v. Amerjeet Singh and Ors.: (2009) 4 SCC 660 [Para 9]
Ahmedabad Municipal Corporation v. Haji Abdul Gafur Haji Hussenbhai: (1971) 1 SCC 757 [Para 10]
AI Champdany Ltd. v. Official Liquidator and Anr.: (2009) 4 SCC 486 [Para 12.3]
Haryana Financial Corporation v. Rajesh Gupta: (2010) 1 SCC 655 [Para 9]
Punjab Urban Planning and Development Authority v. Raghu Nath Gupta: (2012) 8 SCC 197 [Para 9]
United Bank of India v. Official Liquidator (1994) 1 SCC 575 [Para 18]
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