Ajit Kumar Sengupta, J. - (1.) AFTER the company had gone into liquidation, an auditor was appointed to make an investigation into the affairs of the company. The auditor, T.K. Kar, a chartered accountant, made his final report of the investigation into the affairs of the company prior to its liquidation. On the basis of the said report of investigation, points of claim were submitted by the official liquidator on November 14, 1975, and master's summons was taken out on behalf of the official liquidator praying the declarations as mentioned in the master's summons. In the points of claim, it is, inter alia, stated as follows: "The said company at all material times carried on principally a wholesale business in buying and selling mustard oil and other oils.
(2.) THE accounting year of the said company was the Bengali calendar year. The accounts of the said company were audited from 1359 B. S. corresponding to the English calendar year 1951 -52 and until 1375 B. S. corresponding to the English calendar year 1968 -69. Books of account of the said company for the years 1376 B.S. corresponding to the English calendar year 1969 -70 and 1377 B. S. corresponding to the English calendar year 1970 -71 were not audited, and as far as the applicant has been able to ascertain, no sales nor purchases were made by the said company during the said years 1376 B.S. and 1377 B.S. Many of the entries in the cash book of the said company, when made over to the applicant, were found on inspection to have become illegible and/or effaced due to water stains. Minute books of the directors and shareholders of the said company have not been made over by the respondents to the applicant, despite requests made to them in that behalf.
(3.) STATEMENT as to the affairs of the said company has been filed by respondent No. 2.;