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1991 (4) TMI 334

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..... d single judge dated December 19, 1973, whereby the learned judge dismissed the appellant's appeal upholding the order of the learned District Judge acting as company judge at the relevant time. A petition under section 153A(1)( f ) of the Indian Companies Act, 1913, read with section 647 of the Companies Act, 1956, was presented before the District Judge, Delhi, for realisation of arrears of in .....

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..... learned District Judge found that the petition was not maintainable and so it had no jurisdiction to entertain the same. This finding of the learned District Judge was upheld by the learned single judge of this court. While dealing with issue No, 1, the learned single judge considered the provisions contained in sections 153 and 153A of the Companies Act, 1913, and also the provisions of section 3 .....

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..... tax dues. Such a prayer could not be considered under clause ( f ). It must be to secure that the reconstruction and amalgamation may be fully and effectively carried out. Even without, making any provision for payment of tax dues, reconstruction or amalgamation can otherwise be fully and effectively carried out. That apart, the amalgamation was complete as early as 1953 and the petition was submi .....

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