IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF OCTOBER 2017 BEFORE THE HON’BLE MR. JUSTICE A.S. BOPANNA COMPANY APPLICATION NO. 340 OF 2017 IN COMPANY PETITION NO.135 OF 2000 BETWEEN:
BIMAL AUTO AGENCY INDIA PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE INDIAN COMPANIES ACT HAVING ITS REGISTERED OFFICE AT: #60/2, MAHADEVAPURA WHITEFIELD ROAD BENGALURU – 560 048 REPRESENTED BY ITS DIRECTOR NAVEEN KUMAR SARAWGI (BY SMT. ASHA S.M., ADV.) AND:
M/S. ANCO COMMUNICATIONS LTD., (IN LIQUIDATION) REPRESENTED BY THE OFFICIAL LIQUIDATOR ATTACHED TO HIGH COURT OF KARNATAKA CORPORATE BHAVAN NO.26-27, 12TH FLOOR RAHEJA TOWERS … APPLICANT M.G.ROAD BENGALURU - 1 … RESPONDENT (BY SMT. ANUPAMA HEBBAR, ADV. FOR OL) THIS COMPANY APPLICATION IS FILED APPLICANT UNDER RULES 6 & 9 OF THE COMPANIES (COURT) RULES, 1959, R/W SECTION 151 OF THE CIVIL PROCEDURE CODE, PRAYING TO DIRECT THE OFFICIAL LIQUIDATOR TO PAY THE ARREARS OF PROPERTY TAXES AMOUNT SUM OF RS.70,19,241/- (RUPEES SEVENTY LAKHS NINETEEN THOUSAND TWO HUNDRED AND FORTY ONE ONLY) TO THE BRUHATH BENGALURU MAHANAGARA PALIKE, BENGALURU SINCE 2008-2009 TO 2016-2017 (TILL AUGUST 2016), TILL THE DATE OF PURCHASE OF THE PROPERTY BEARING INDUSTRIAL PLOT NO.SPL.B-37 TO B-42, LAND ADMEASURING 7111.67 SQ.MT, SITUATED AT ITI INDUSTRIAL ESTATE, MAHADEVAPURA, BENGALURU AND ETC., THIS APPLICATION COMING ON FOR ORDERS, THIS DAY, THE COURT MADE THE FOLLOWING:
O R D E R The instant application is filed by the applicant seeking that the Official Liquidator be directed to pay a sum of Rs.70,19,241/- as the arrears of property tax from the year 2008-09 to 2016-17.
2. The petitioner is the successful purchaser who had participated in the auction proceedings relating to the respondent – company in liquidation. In that light the sale deed dated 23.08.2016 has been executed in favour of the applicant. The applicant contends that when they approached the BBMP for change of Khata, it was informed to them through communication dated 26.07.2017 that the arrears of tax amounting to Rs.70,19,241/- is due. In that view the applicant has sought that the said arrears having accrued prior to the date of sale made in favour of the applicant, the company in liquidation is required to bear the same and pay it to the BBMP.
3. The Official Liquidator has filed the reply statement to the application. The position that the tax which has accrued prior to handing over the possession to the applicant is payable by the company in liquidation is not disputed.
4. A perusal of the Clause as contained in the sale deed would also indicate that the tax arrears is required to be paid by the company in liquidation.
5. Therefore, the prayer in the instant application sofar as to direct the Official Liquidator to pay the arrears of the property tax accrued prior to the execution of the sale deed and handing over possession to the applicant is required to be accepted by this Court. However, the actual tax payable is required to be ascertained by the Official Liquidator from the BBMP and leave of this Court is required to be sought in the main proceedings by filing an appropriate OLR.
6. Hence, the Official Liquidator is directed to pay the arrears of property tax till the date the possession was handed over to the applicant. In that regard the actual quantum of arrears shall be ascertained forthwith and an appropriate OLR shall be filed in the main proceedings within four weeks.
The instant application is disposed of in terms of the above order.
Sd/- JUDGE GH