JUDGMENT :

1. The Official Liquidator has filed this report for disbursement of the secured preferential and unsecured creation company liquidation.

2. The OL’s report is premised on the sale of assets and properties of the company in liquidation, i.e. Essen Computers Ltd, which has been confirmed by this Court vide order dated 28.1.2019 for sale consideration of Rs.13 crores in favour of Gujarat State Co-operative Marketing Federation Ltd. The sale of another property of the company in liquidation situated at A/10, GIDC Electronics Estate, Gandhinagar is yet to be sold.

3. The OL had filed O.L Report No.41 of 2019 before this Court for inviting claims of all types of creditors under Sections 529, 529-A and 530 of the Companies Act, 1956. By the orders dated 07.03.2019 and 20.03.2019, this Court permitted the O.L to invite the claims of all types of creditors by publishing advertisement in the newspapers and also permitted to engage Chartered Accountants to verify the claims. Initially, the O.L appointed M/s. Rajni Shah & Associates, Chartered Accountant to verify the claims receive