S.C. Agrawal, J.-ll these four applications raised a common question and, therefore, they are being disposed of by this common order.

2. M/s. Sahu Minerals and Properties Ltd. (hereinafter referred to as “the Company”) is a company incorporated under the provisions of the Companies Act. The Registrar of Companies of Rajasthan, Jaipur moved a petition for winding up of the Company under Section 439(5) read with Clause (c) of Section 433 of the Companies Act 1956 (hereinafter referred to as the Companies Act). In the said petition this Court passed an order dt. 8th Aug. 1978 directing that the Company be wound up under the provision of the Companies Act and the Official Liquidator was appointed as the Liquidator of the Company. After the aforesaid order has been passed, the Official Liquidator issued notices under Section 446 of the Companies Act. One such notice was issued on 30th Aug. 1979 to the Commissioner of Payments (Coal Mines) Calcutta and the Commissioner of Payment (Coking Coal Mines) P.O. Seraidhela, Distt. Dhanbad By the said notice the aforesaid Commissioners of Payments were requested to refrain from settlement and payment of the claims of the creditors/contri