Tribunal Rules Applicant Must Pay Transfer Fees Promptly

The Tribunal held that the applicant must pay the transfer fee and other charges to WBIDC as per the existing order from the West Bengal Authority for Advance Ruling. It clarified that any waiver or exceptions to contractual obligations should be sought in the Civil Court. The Tribunal directed the applicant to pay the fees promptly and take necessary steps for deed execution. Once the transfer fee matter was settled, the Liquidator could proceed with conveyance deed execution and Corporate Debtor dissolution. The Registry was instructed to distribute copies of the order to all relevant parties and their counsel.

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Issues:
1. Challenge to Liquidator's demand
2. Declaration of transfer fee liability
3. Direction to file appeal against order
4. Deed of assignment acceptance
5. Leave for transposition in another case
6. Refund of sale consideration

Analysis:
1. The application challenged the Liquidator's demand and sought various reliefs, including setting aside the demand, declaration of transfer fee liability, direction to file an appeal against an order, acceptance of deed of assignment, leave for transposition in another case, and refund of sale consideration.
2. The applicant contended that the transfer fee should not apply in the case of involuntary transfer during liquidation sale, citing relevant judgments. The Liquidator's unilateral application to the West Bengal Authority for Advance Ruling on GST without disclosure was also highlighted.
3. The Liquidator's position was that the applicant had agreed to bear all applicable fees and GST at the time of sale. The issue revolved around whether transfer fee was payable in an involuntary transfer scenario and who should bear the costs.
4. The Tribunal held that since there was an existing order from the West Bengal Authority for Advance Ruling, the payment of transfer fee and other charges to WBIDC had to be made. It clarified that waiver or exceptions regarding contractual obligations lay within the realm of the Civil Court.
5. The Tribunal directed the applicant to pay the applicable fees to WBIDC and potentially file an appeal before the Appellate Authority for Advance Ruling. It emphasized that the transfer fees should be paid within three weeks and the necessary steps for execution of the deed should be taken.
6. The Tribunal disposed of the application, indicating that once the transfer fee issue was resolved, the Liquidator could proceed with executing the conveyance deed and dissolving the Corporate Debtor. The Registry was instructed to provide copies of the order to all parties and their counsel.

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