JUDGMENT :

MANJU RANI CHAUHAN, J.

1. The petitioner-M/s Palika Towns LLP, is a Company incorporated under the Companies Act, 1956, has preferred present writ petition challenging an order dated 22.08.2023 passed by second respondent/Chief Controller Revenue Authority, Board of Revenue, Circuit Court, Meerut. It has also been prayed in the writ petition that the fourth respondent/ District Magistrate, Gautambuddha Nagar may be directed to refund the amount of Rs. 6,00,18,100/- with interest @ 15% p.m. deposited by the petitioner.

2. Brief facts of the case are that the petitioner Company has its registered office at DSC-319, DLF South Court, Saket, New Delhi-110017. A public notice was issued in daily newspaper Business Standard, New Delhi on 08.03.2019 for the sale of assets of M/s Moser Baer India Ltd., thus, insolvency proceedings were initiated against M/s Moser Baer India Ltd. under the Indian Insolvency and Bankruptcy Code, 2016 [the Act 2016] before the National Company Law Tribunal, New Delhi, in which official liquidator was appointed by order dated 20.09.2018. Accordingly