https://www.taxtmi.com/caselaws?id=199328 A winding-up petition should not be used to enforce a tax claim that is bona fide and substantially disputed, particularly where the real liability remains unresolved in pending appeals and the court cannot ascertain the debt said to establish insolvency. The jurisdictional objection based on Section 226 of the Govt. of India Act was rejected, as winding-up jurisdiction under the Companies Act remained competent even where revenue claims were involved and could participate in liquidation. However, on the facts, the tax demand had been reduced and further appeals were pending, so the winding-up order ought not to have been made while the liability was still genuinely contested. en-us Tue, 13 Sep 1949 00:00:00 +0530 Mon, 26 Feb 2018 14:55:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199328 A winding-up petition should not be used to enforce a tax claim that is bona fide and substantially disputed, particularly where the real liability remains unresolved in pending appeals and the court cannot ascertain the debt said to establish insolvency. The jurisdictional objection based on Section 226 of the Govt. of India Act was rejected, as winding-up jurisdiction under the Companies Act remained competent even where revenue claims were involved and could participate in liquidation. However, on the facts, the tax demand had been reduced and further appeals were pending, so the winding-up order ought not to have been made while the liability was still genuinely contested. Case-Laws Indian Laws Tue, 13 Sep 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199328