https://www.taxtmi.com/caselaws?id=112060 Section 468 of the Companies Act, 1956 permits the Company Court to direct former directors or officers to deliver books, papers and other property in their custody or control to which the company in liquidation is prima facie entitled, and the provision is not barred by any limitation period. However, the power extends only to records shown to exist and to be available for delivery. On the facts, the missing debtors' ledger and related records were not proved to remain in the respondents' custody, and materials indicated destruction of some records. Applying lex non cogit ad impossibilia, the Court declined to compel production of unavailable records and dismissed the application. en-us Fri, 18 Jan 2008 00:00:00 +0530 Mon, 15 Dec 2014 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112060 Section 468 of the Companies Act, 1956 permits the Company Court to direct former directors or officers to deliver books, papers and other property in their custody or control to which the company in liquidation is prima facie entitled, and the provision is not barred by any limitation period. However, the power extends only to records shown to exist and to be available for delivery. On the facts, the missing debtors' ledger and related records were not proved to remain in the respondents' custody, and materials indicated destruction of some records. Applying lex non cogit ad impossibilia, the Court declined to compel production of unavailable records and dismissed the application. Case-Laws Companies Law Fri, 18 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112060