- (1.) This is a claim presented by Tormal Harmukh Rai against the Jagdish Sugar Mills Limited (in liquidation) for payment of Rs. 400 by way of dividend for the year 1944. The claim has been disallowed by the official liquidator mainly on the ground that it is time barred.
(2.) The first point to be noted in connection with the applicant's claim is that it was never proved before the liquidator in accordance with rules 94 and 95 of Chapter XXVIII of the Rules of Court. No specific sum was mentioned by the applicant in the claim sent to the liquidator, and no affidavit was filed in proof of the claim.
(3.) It is possible to argue on behalf of the applicant, however, that in a case where dividend is being claimed the proof lies in the books of the company itself, which are already in the custody of the liquidator, and no formal affidavit is necessary. Regarding the failure to specify the amount, learned counsel for the applicant states that his client did not know precisely what dividend had been declared and left it to the liquidator to determine the amount after referring to the company's books.;