ORDER

1. This order will decide two company applications filed by the Assistant Commercial Taxes Officer as Company Application No.24/2018 in Company Petition No.6/2004, Company Application No.6/2020 in Company Petition No.28/2003 & Company Application No.4/2021 in Company Petition No.28/2003.

2. This Court finds that issue involved in the present two applications is identical, as such by this common order, both the applications are decided.

3. This Court also finds that the prayer made in both the applications by the applicant-Commercial Taxes Department (in short 'the applicant-department') is to seek priority and preference over other creditors and to release the amount said to be due in favour of the applicant-department.

4. This Court takes the Company Application No.24/2018 as a lead case for the purpose of narrating the facts.

5. The applicant-department has pleaded that the Company M/s.Punsumi India Ltd. is under liquidation and the Officer Liquidator (in short 'the OL') had invited claims with regard to outstanding dues against the said Company. The applicantdepartment had sent its claim vide communication dated 11.08.2004 and the OL communicated that claim was not in the presc