https://www.taxtmi.com/caselaws?id=97687 Rule 97 preserves a landlord's claim to post winding up rent but does not create a new priority; statutory priority provisions govern payment. Rent accruing after commencement of winding up ranks for preferential payment only if the liquidator's occupation is for the purpose of realization or liquidation making the rent a cost or expense of winding up, or if the court exercises its statutory power to treat it as an expense; mere retention of possession by the official liquidator is insufficient. Proceedings, attachments or execution against official liquidators taken without the statutory court sanction are void and liable to be set aside. en-us Tue, 10 Nov 1959 00:00:00 +0530 Wed, 03 Sep 2014 22:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97687 Rule 97 preserves a landlord's claim to post winding up rent but does not create a new priority; statutory priority provisions govern payment. Rent accruing after commencement of winding up ranks for preferential payment only if the liquidator's occupation is for the purpose of realization or liquidation making the rent a cost or expense of winding up, or if the court exercises its statutory power to treat it as an expense; mere retention of possession by the official liquidator is insufficient. Proceedings, attachments or execution against official liquidators taken without the statutory court sanction are void and liable to be set aside. Case-Laws Companies Law Tue, 10 Nov 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97687