Indira Banerjee, J. - (1.) THE main issue involved in these two appeals under Rule 164 of the Companies (Court) Rules, 1959, made by a judge's summons supported by affidavit, is the admissibility of post liquidation claims against a company in liquidation.
(2.) IN these two appeals, Ujjain Nagar Palika Nigam established under the provisions of the Madhya Pradesh Municipal Corporation Act, 1956, being the applicant, has challenged four several notices, all dated January 24, 2006, of the official liquidator, two of which are notices of admission of proof of debts, and the other two notices of rejection of proof of debts. By the notices of admission of proof of debts, the official liquidator has admitted the claims of the applicant towards property tax and towards water tax, for the factory premises and staff quarters of the company in liquidation at Ujjain, in part.
(3.) THE official liquidator has allowed only Rs. 2,79,955 towards property tax and only Rs. 2,162.20 towards water tax as against a total claim of the applicant of about Rs. 4,66,49,092 towards property tax and about Rs. 11,14,612 towards water tax.;