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of <h1>Liquidator prevents undue creditor advantage, denies priority to certain creditors, releases attachment decree, and bars recovery proceedings.</h1> <h3>Atal Krishen Versus Commissioner of Income-tax</h3> The Liquidator of Siri Mandi Dabwali Bros. Ltd. successfully prevented certain creditors from gaining undue advantage. The Income Tax Department and Small ... Winding up - Preferential payments The judgment in the case involved the Liquidator of Siri Mandi Dabwali Bros. Ltd. seeking to prevent certain creditors from gaining undue advantage. The Income Tax Department and Small Town Committee of Mandi Dabwali had no priority for their claims, allowing the property to be released for equal distribution among creditors. The decree obtained against Bela Ram Hukam Chand was released from attachment, and the respondents were restrained from executing recovery proceedings. The costs of the application were to be paid by the first and second named respondents in equal shares.
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