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2023 Supreme(SC) 477

DINESH MAHESHWARI, ANIRUDDHA BOSE
Official Liquidator – Appellant
Versus
Ujjain Nagar Palika Nigam – Respondent


Advocates appeared:
For the Appellant(s) : Mr. Sanjoy Kumar Ghosh, Adv. Mrs. Rupali Samanta Ghosh, AOR
For the Respondent(s): Ms. Christi Jain, Adv. Mr. Yogit Kamat, Adv. Mr. Mann Arora, Adv. Mrs. Shruti Singh, Adv. Mr. Umang Mehta, Adv. Ms. Akriti Sharma, Adv. Ms. Pratibha Jain, AOR Mr. Sunil Roy, AOR Mr. P. N. Gupta, AOR

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


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