HIGH COURT OF JUDICATURE FOR RAJASTHAN

BENCH AT JAIPUR

S.B. Company Application No. 24/2018

Asstt. Commercial Taxes Officer, Ward-II, Circle-O, Jaipur,

Rajasthan

----Petitioner

Versus

M/s.Punusumi India Limited, B-16, Meera Marg, Bani Park,

Jaipur, through Official Liquidator attached to Hon’ble Rajasthan

High Court, Jaipur Bench, Jaipur

----Respondent

Connected With

S.B. Company Application No. 6/2020

Assistant Commercial Tax Officer, Commercial Taxes Department,

War-II, Circle-Shahjahanpura, Alwar, Rajasthan

----Petitioner

Versus

M/s. Vanasthali Textiles Industries Limited, through Official

Liquidator attached to Hon’ble Rajasthan High Court, Jaipur

Bench, Jaipur

----Respondent

S.B. Company Application No.4/2021

Additional Commissioner (Law) Commercial Taxes Department,

Rajasthan, Jaipur.

----Petitioner

Versus

M/s. Kesari Vanaspati Products Ltd., C-Scheme, Jaipur through

Official Liquidator attached to Hon’ble Rajasthan High Court,

Jaipur Bench, Jaipur

For Petitioner(s)

:

Mr.M.S.Singhvi,

Advocate

General

assisted by Mr.Darsh Pareek &

Mr.Sheetanshu Sharma, Advocate.

Mr.Ayush Singh, Advocate on behalf of

Mr.Punit Singhvi, Advocate.

For Respondent(s)

:

Mr.Rahul Lodha, Advocate and Mr.Vijay

Choudhary, Advocate.

For Company in

Liquidation

:

Mr.Ruvit Kumar, Official Liquidator.

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[COAP-24/2018]

HON'BLE MR. JUSTICE ASHOK KUMAR GAUR

Order

12/05/2022

REPORTABLE

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 applicant-

department had sent its claim vide communication dated

11.08.2004 and the OL communicated that claim was not in the

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[COAP-24/2018]

prescribed format and the same was time barred and delay was to

be condoned from the High Court.

6.

The applicant-department has pleaded that an application

was filed as Company Application No.17/2014 before this Court

and this Court vide order dated 07.05.2015 condoned the delay in

filing the claim.

7.

The applicant-department submitted its claim before the OL

with the documentary evidence and affidavit and the OL called

upon certain information from the applicant-department and the

same was responded by them.

8.

The OL on 11.02.2016 sent a communication in Form-70,

whereby the applicant-department was allowed a sum of

Rs.3,19,351/- as preferential claim under Section 530(1) of the

Companies Act, 1956 (in short ‘Act of 1956’) and Rs.32,32,337/-

as ordinary claim under Section 529/530 of the Act of 1956.

9.

The applicant-department has pleaded that they made

several communications with the OL for making entire payment as

preferential claim and the OL informed vide communication dated

02.08.2017 that the High Court had declared 100% dividend and

distributed the same amongst the workers and there was no

sufficient fund in the credit of the Company-in-liquidation and the

property had been sold to IFCI, who had