TMI Blog2007 (2) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... AJA PANDIAN, J. T.S. Sivagnanam for the Petitioner. JUDGMENT K. Raviraja Pandian, J. -- The above writ petition is filed for issuance of writ of certiorarified mandamus to call for the records relating to the sale notice dated October 18, 2006, published by the first respondent in daily newspaper dated October 29, 2006, and quash the same and forebear the first respondent from in any way permi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nents as well as other consequential levy under the Customs Act. The company went into liquidation and the company court passed an order on February 21, 2003, winding up the company and appointed official liquidator as the liquidator of the company and the official liquidator took charge of all the properties and affairs of the said company under the provisions of the Companies Act. Subsequently, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty components as quantified by the petitioner as the goods are bonded goods. That has not been done. Hence the present writ petition with the prayer as stated above. As already stated, reliance has been made by learned counsel appearing for the petitioner on the Division Bench judgment of the Andhra Pradesh High Court in the case of Union of India v. Sugam Agro Tech Ltd., made in W. P. No. 236 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the company and is getting direction periodically from the company court. The properties of the wound up company were sold and rightly the petitioner has made a claim before the official liquidator. The only complaint of the petitioner against the official liquidator is that while effecting the sale the official liquidator has not made endorsement in the sale notice as requested by the Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd after the appointment of the official liquidator, the entire affairs of the company has come to the hands of the official liquidator controlled by the company court. Rule 9 of the Companies (Court) Rules provides as follows : "Nothing in these Rules shall be deemed to limit or otherwise affect the inherent powers of the court to give such directions or pass such orders as may be necessary for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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