https://www.taxtmi.com/caselaws?id=98616 Post-winding-up rent is payable in full only where the liquidator retains the lease for the convenience of the winding up; rent attributable to that period ranks as an expense, while earlier rent remains merely provable. A dilapidations claim under repairing covenants was not converted into a liability payable in full by section 323 of the Companies Act, 1948, because a lease was not treated as a "contract" for that purpose, so the claim remained provable. A covenant to give full vacant possession did not survive an informal surrender of the lease where the obligation arose only on termination; the surrender extinguished that liability. en-us Fri, 14 Feb 1969 00:00:00 +0530 Sat, 21 Jan 2012 13:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98616 Post-winding-up rent is payable in full only where the liquidator retains the lease for the convenience of the winding up; rent attributable to that period ranks as an expense, while earlier rent remains merely provable. A dilapidations claim under repairing covenants was not converted into a liability payable in full by section 323 of the Companies Act, 1948, because a lease was not treated as a "contract" for that purpose, so the claim remained provable. A covenant to give full vacant possession did not survive an informal surrender of the lease where the obligation arose only on termination; the surrender extinguished that liability. Case-Laws Companies Law Fri, 14 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98616