Sanjay Kishan Kaul, C.J. - (1.) THE appeal is directed against the impugned order dated 11.2.2014 dismissing the company petition filed by the appellant under Sections 433(e), (f) and 434 read with Section 439 of the Companies Act, 1956, in limine predicated on the reasoning that there is no admission of debt.
(2.) LEARNED counsel appearing for the appellant contends by reference to the legal notice under Sections 433(e) and 434 of the said Act dated 6.9.2013 that the case of the appellant is based on the C -Forms issued by the respondent -Company which would show that supplies have been made and TDS Certificates issued as also that from the amount payable to the appellant tax has been deducted at source. We find merit in the plea of the appellant that these two aspects would normally invite notice but on perusal of the notice dated 6.9.2013 we find that there is no mention of the TDS Certificates issued to the appellant, though they are stated to be forming a part of the body of the petition. The result is that the adverse inference to be drawn against the respondent from non reply to the legal notice dated 6.9.2013 cannot be so drawn qua a most germane aspect, i.e., TDS being issued to the appellant by the respondents.
(3.) LEARNED counsel for the appellant, faced with the aforesaid position concedes that a fresh legal notice under Sections 433(e) and 434 of the said Act would have to be sent containing all the relevant averments which can then be met by the respondent with reply or an adverse inference drawn if no reply is received.;