Statutory excise re-assessment does not require winding-up court leave to implead the Official Liquidator in appeal proceedings

Statutory excise assessment and re-assessment proceedings under a complete fiscal code were not treated as "other legal proceedings" requiring leave of the winding-up court. The Tribunal held that, although such proceedings may determine a debt ranking with other company debts, the winding-up court does not assume the role of the statutory authority for assessment or re-assessment. On that basis, leave of the High Court was unnecessary for impleading the Official Liquidator in the pending excise appeal, and the Official Liquidator was brought on record so the appeal could continue.

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Issues: Whether leave of the High Court was necessary for impleading the Official Liquidator in pending excise appeal proceedings arising out of re-assessment of duty and price-list approval.

Analysis: The Tribunal applied the principle that where the substantive proceedings are part of a complete statutory code, the winding up court does not assume the role of the statutory authority. Proceedings for assessment or re-assessment, though resulting in a debt that may rank pari passu with other debts of the company, are not treated as "other legal proceedings" requiring leave under the winding up provision. The excise proceedings in question involved reconsideration of exemption claims and price lists, which were held to be in the nature of re-assessment proceedings.

Conclusion: Leave of the High Court was not necessary for impleading the Official Liquidator, and the application was allowed.

Final Conclusion: The Official Liquidator was ordered to be brought on record, and the excise appeal proceeded without requiring leave of the winding up court.

Ratio Decidendi: Statutory assessment or re-assessment proceedings under a complete fiscal code do not amount to legal proceedings that can be initiated or continued only with leave of the winding up court.

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