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TMI Blog2021 (7) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... and hold the grant of licence or enlistment certificate ransom subject to the payment of their dues. Under section 238, the Code also envisages that the provisions of the Code will override other laws. Therefore, the Respondent's reliance on the provisions of the Transfer of Property Act, 1882, West Bengal Municipal Act, 1993 and Audit and Accounts Rules, 1999 is misplaced. The Applicants are not liable to pay the tax dues prior to the date of sale of the said unit i.e. 08.10.2020. The demand notice dated 01.02.2021 is not sustainable in law. The Respondent Nos. 2 and 3 are hereby directed to consider the application for grant of License or Enlistment Certificate and application for mutation of the said unit on its merit without being affected by the dues pending - Application allowed. - IA (IB) No. 264/KB/2021 in CP (IB) No. 03/KB/2017 - - - Dated:- 13-7-2021 - Rajasekhar V.K., Member (J) And Harish Chander Suri, Member (T) For the Appellant : Ratnanko Banerji, Senior Advocate, Urmila Chakraborty and Ashis Kumar Mukherjee, Advocates For the Respondents : Dipak Kumar Mukherjee, Rajib Mukherjee, Shreyasi Bhaduri and Subhrajit Saha, Advocates ORDER R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereby, accepting the bid and confirming the sale. 2.5. In terms of the EoI, Mrs. Vinita Bajoria, the successful bidder informed the liquidator by a letter dated 07.10.2020 that she has nominated the Applicant herein for concluding the sale of the said unit in its favour. The Applicant is not an ineligible in terms of Section 29A of the said Code and therefore, the Applicant being the nominee has executed a Deed of Adherence as required under the Invitation of EoI dated 23.09.2020. Copies of the letter of nomination and the Deed of Adherence are annexed with the application and collectively marked with letter F . 2.6. On 08.10.2020, the Sale Certificate was executed by the liquidator in favour of the Applicant herein. The Applicant has made full payment of the total consideration for acquiring the said Unit. The Liquidator handed over the possession of the said unit to the Applicant on 09.10.2020. Copies of the Sale Certificate dated 08.10.2020 and the Memorandum regarding delivery of possession dated 09.10.2020 are annexed with the application and marked with letters G and H , respectively. 2.7. On 07.01.2021, the Applicant submitted an application and requeste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vision of sections 55 (i)(g) and 55(2) of Transfer of Property Act. 3.3. It was within the special knowledge of the liquidator, Respondent No. 1 as well as the application-purchaser of said Unit that the Unit situates within the Bhatpara Municipality and the same is liable to pay regular municipal tax to the Bhatpara Municipality and the Trade License is a must for running any business within any municipal territory governed by the West Bengal Municipal Act, 1993. Such municipal tax as well as the trade license is to be obtained by the owner of the factory as per the said Act. Neither the Liquidator took any information regarding the unpaid tax of the corporate debtor nor did the applicant take any information regarding the municipal liability of the Corporate Debtor regarding arrear tax payable in respect of the said corporate debtor. 3.4. The liquidator over looked the provision of Municipal Tax despite having knowledge that municipality gave device to the company, Municipality supplied whole borne water to the company, etc. 3.5. The Corporate Debtor was defaulter in payment of taxes and a huge municipal tax is payable to the Bhatpara Municipality amounting to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s:- 4.1. When the present application was moved, this Adjudicating Authority, upon hearing the Applicant and Bhatpara Municipality, was pleased to pass an Order dated 23.03.2021 directing an Order of Stay of the demand made by Respondent No. 2, Bhatpara Municipality. 4.2. Pursuant thereto, the Applicant submitted a letter dated 30.03.2021 enclosing further updated documents for issuance of trade license. The Applicant has also issued another letter dated 31.03.2021 intimating the Bhatpara Municipality about the said Order dated 23.03.2021 and once again appealed to the Municipality for issuance of trade license. Despite receipt of the said two letters, the Municipality has neither considered such representation nor has issued any response thereto. 4.3. On 20.04.2021, the Applicant applied for mutation of holdings in its name that has been duly received by the Respondents. 4.4. On 22.04.2021, the Applicant received a copy of application taken out by the Bhatpara Municipality, inter alia, for an order including the name of Bhatpara Municipality as creditor of the Corporate Debtor. The Municipality is claiming its dues from the Corporate Debtor, therefore, it should ..... X X X X Extracts X X X X X X X X Extracts X X X X
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