Heard Mr. N. Dasgupta as well as Mr. S.S. Roy, learned counsel appearing on behalf of the petitioner. None appears for the respondent.

2. This petition has been filed under Section 433, 434 and 439 of the Companies Act, 1956 seeking an order for winding up of the respondent company and for other consequential measures.

3. Notice in this case was issued by the order dated 14/08/2015, pursuant where to, steps had also been taken by the petitioner for service of notice upon the respondent company. However, during the pendency of this proceeding, the Government of India, Ministry of Corporate Affairs had issued a Gazette notification dated 07/12/2016, inter-alia, providing that all pending applications for winding up, wherein the petition has not been served on the respondent, as required under Rule 26 of the Company (Court) Rules, 1959, shall be transferred to the Bench of the Company Law Tribunal having jurisdiction over the matter. A question, therefore, arose in the present case, as to whether this petition is also required to be transferred to the Company Law Tribunal. For the purpose of ascertaining as to whether this winding up petition deserves to be transfer