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2022 (5) TMI 410

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..... directed to serve a copy of this order upon the Registrar of Companies (RoC), West Bengal immediately and, in any case, within fourteen days of receipt of this order - Petition allowed. - CP (IB) No. 55/KB/2021 - - - Dated:- 21-4-2022 - Rajasekhar V. K. , Member ( J ) And Balraj Joshi , Member ( T ) For the Appellant : Party - in - Person ORDER Rajasekhar V. K. , Member ( J ) 1. This court convened via video conference today. 2. This is a Company Petition filed under section 59 of the Insolvency and Bankruptcy Code, 2016 ( Code ) by a Corporate Person, viz., Rusi Zarin Gimi Family Holdings Private Limited [CIN: U51109WB1998-PTC087267] (Petitioner/Corporate Person) through Mr. Ritesh Prakash Adatiya, Liquidator, fo .....

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..... nary General Meeting held on August 25, 2020, passed a special resolution required under Section 59 of the Code read with the Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017 (Regulations) to liquidate the Company voluntarily and appointed Mr. Ritesh Prakash Adatiya, an Insolvency Professional, having IP registration No. IBBI/IPA-001/IP-P01334/2018-2019/12013 to act as liquidator of the Company. Exhibit-C Colly; Pg. No. 158 7. The liquidator made a public announcement of the commencement of liquidation in Form A, in Financial Express, English Newspaper, and Aajkaal, Bengali Newspaper on August 27, 2020, seeking submission of the claim by the stakeholders, if any, within 30 days for the date of .....

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..... f liquidator to the Income Tax Authority and sought a No. Objection Certificate from Income Tax Authority via email on September 1, 2020. A hard copy of the letter along with the Annexures has been submitted to the Income Tax authority on September 02, 2020. A reminder to issue the NOC has been sent via email on February 02, 2021. Till date, the Assessing Officer has not notified the applicant of any amount, which, in his opinion would be sufficient to provide for any tax which is then or is likely thereafter to become, payable by the Company. Exhibit-G Colly; Pg. No. 185 11. The name of the current account of the Company with Central Bank was changed to Rusi Zarin Gimi Family Holdings Private Limited in voluntary liquidation for r .....

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..... k account, with Registrar of Companies, Kolkata in e-form GNL-2 and IBBI on through email on January 21, 2021. Exhibit-M; Pg. No. 229 16. On hearing the submissions made by the liquidator and perusing the documents annexed to the petition, it appears that the affairs of the Corporate Person have been completely wound up and its assets have been completely liquidated. No liabilities have been left unsatisfied. We are satisfied from the documents on record that the voluntary liquidation is not with the intent to defraud any person. 17. In view of the above facts and circumstances, the Corporate Person is required to be dissolved and it is ordered accordingly. 18. The Liquidator of the Corporate Person is further directed to serve a .....

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