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TMI Blog1946 (4) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... rder of the Additional First Class Magistrate of Coimbatore, convicting the petitioners under section 177(6) of the Indian Companies Act and sentencing the first accused to pay a fine of Rs. 50 with one month's simple imprisonment in default, and the second accused to pay a fine of Rs. 25 with two weeks simple imprisonment in default. These arise out of proceedings in connection with the winding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P.W. 3 took proceedings in this Court for getting the order, striking off of the company, set aside, and on 25th November, 1943, this Court passed an order restoring the name of the company in the register under section 247(6), and that the said company after being restored as aforesaid be wound up by the Court under the provisions of the Indian Companies Act, 1913. Then the Official Receiver of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Court directed the winding up after such restoration. Therefore, on the date on which proceedings were taken and when the Official Liquidator called for information it was in respect of a company which was under liquidation by order of Court and the liquidator who was the person in charge at the time was appointed by the Court which directed the winding up of the proceedings. Thus, there is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the statement shall be submitted by persons who are or have been directors or officers of the company. Accused 1 and 2 were Official Liquidators of this company. In Rangai Goundan v. Emperor [1942] 12 Comp. Cas. 188 , it has been held by this Court that an Official Liquidator is an officer of the company. Therefore, they were the persons who ought to give the necessary information as requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Court" can be taken to indicate that such persons who have been the officers of the Court can be called upon to submit the statement only if there is direction by the Court to such officers to submit the account. In this case these two accused are persons against whom there is evidence that they were in possession of records of the Court and when they were in possession of the records and wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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