( 1 ) THESE two petitions seek winding up of the same respondent company, namely, M/s manor Hotel Pvt. Ltd. . CP No. 107/2004 is filed by M/s International Caterers Pvt Ltd. under Section 433 (e) and (f) as well as Section 434 read with Section 439 of the Companies act, 1956 (for short the Act ). It is filed through Mr. Manmohan Singh, its authorized signatory and the petition is primarily founded on the allegation that the respondent company (hereinafter referred to as the company) is indebted to the petitioner in the sum of Rs. 2,43,69,510/-, besides interest and it be deemed that the company is unable to pay the same.

( 2 ) CP No. 110/2004 is filed by Mr. Manmohan singh in his personal capacity seeking winding up of the company under Section 433 (f) read with Section 439 of the Act on the ground that it is just and equitable, in the facts of this case, to wind up the company. He is a shareholder and director of the company and the case sought to be made out in this petition is that there is a complete deadlock in the functioning of the company which would justify its winding up. .

( 3 ) A brief narration of the background facts leading to filing of the two peti