Supreme Court of India

Official Liquidator v. Ujjain Nagar Palika Nigam & Ors

Neutral citation
Reported as [2023] 7 S.C.R. 1082
Bench Dinesh Maheshwari and Aniruddha Bose JJ.
Decided 4 May 2023

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

In view of the above, these appeals fail and are, therefore, dismissed.

Judgment, page 36

From the headnote

Companies (Court) Rules, 1959 – r.338 – Madhya Prad esh Municipal Corporation Act, 1956 – s.185 – Post-liquidation liability, if Official Liquidator (OL) was obliged to discharge – Whet her the claims made by the respondent No.1-Nigam towards ar rears of property tax and water tax of the company in liquidation, pertaining to the post-liquidation period (from the date of order of windin g up and until the date of confirmation of sale of assets to the auction purchaser), if admissible against the appellant-OL – Held : Yes – In the present case, as per the terms and conditions of the s ale

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