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    <title>Liquidator Seeks Extinguishment of Tax Dues in CIRP; Late Claims Barred for Non-Compliance with IBC Process.</title>
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    <description>CIRP - seeking extinguishment of Property Tax/ Municipal Tax dues and Land Revenue Tax dues - The liquidator had followed the complete algorithm as enshrined in the Code for carrying out the liquidation process, which included public announcement for invitation for the claims. Despite that R2 &amp; R3 have not cared to lodge their claim, if any, before the liquidator and have not taken any steps to approach this Adjudicating Authority in good time to make any representation in this regard and therefore now they are estopped from raising the claims at this date. - Tri</description>
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      <description>CIRP - seeking extinguishment of Property Tax/ Municipal Tax dues and Land Revenue Tax dues - The liquidator had followed the complete algorithm as enshrined in the Code for carrying out the liquidation process, which included public announcement for invitation for the claims. Despite that R2 &amp; R3 have not cared to lodge their claim, if any, before the liquidator and have not taken any steps to approach this Adjudicating Authority in good time to make any representation in this regard and therefore now they are estopped from raising the claims at this date. - Tri</description>
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