Antony Dominic, J. The writ petition was filed by the Company represented by its Managing Director challenging the revenue recovery proceedings initiated by the respondents against the Managing Director as well as the Company for recovery of the tax due under the KGST Act and KVAT Act. When the recovery proceedings were initiated, appeal filed by the Managing Director of the Company challenging the assessment orders along with an application for stay and an application for condonation of delay were pending before the 2nd respondent. It was aggrieved by the recovery proceedings so initiated, the writ petition was filed.
2. By the judgment under appeal, the learned single Judge disposed of the writ petition directing consideration of the applications filed for condonation of delay and stay by the appellate authority subject to the condition that the appellant shall pay 30% of the liability on or before 30/9/14. It is challenging this judgment, the appeal is filed.
3. We heard the learned counsel for the appellant and also the learned Government Pleader appearing for the respondents.
4. When the appeal was heard, it was brought to our notice that by order dated 03/04/13 passed by this Court in CP No.44/11, the Company has been ordered to be wound up and Official Liquidator has been appointed. Now that the company is under winding up and the liquidator has taken charge of the assets of the Company, any proceedings subsequent thereto can be initiated only by the Liquidator on behalf of the Company in view of the provisions contained in Section 457 of the Companies Act and as clarified by the Apex Court in Sirmur Chemical and General Industries Limited v. Union of India & another (1962 (32) CC 826).
5. In view of the above legal position, the writ petition filed by the Managing Director representing the Company was not maintainable and for that reason itself, the learned single Judge could not have entertained the writ petition.
In view of the above, we dismiss this appeal and also the writ petition as not maintainable. However, we clarify that the dismissal of the appeal or the writ petition shall be without prejudice to the rights of the Managing Director to impugn the recovery proceedings, if any, initiated against him personally.
Sd/-
ANTONY DOMINIC JUDGE Sd/-
ANIL K. NARENDRAN JUDGE Rp //True Copy// PA to Judge