TaxTMI 
TaxTMI 
2011 (12) TMI 274
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....etitioner for supply of paper dyes. According to petitioner, as its invoices were unpaid for a long period of time, it requested the respondent no. 1-company to make the payment. Learned counsel for the petitioner has also drawn the attention of this Court to the petitioner's own ledger account at page 23 of the paper book. 3. On 15th April, 2004, respondent no. 1-company requested the petitioner to send complete statement of accounts for the financial year 2003-2004 in respect of all its group companies at its head office at C-55, Wazirpur Industrial Area, New Delhi - 110 052. 4. On 16th November, 2004, respondent no. 1-company informed the petitioner that its management had been taken over by M/s. Shree Shyam Pulp & Board Mills Ltd.....
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.... 4806/24, Bharat Ram Road, Darya Ganj, New Delhi. However, as no response was received to the statutory notice, petitioner filed the present winding up petition. 9. Mr. Deepak Kumar Vijay, learned counsel for the respondent no.1-company submitted that the present winding up petition was not maintainable as no statutory winding up notice had been served by the petitioner upon respondent no.1-company's registered office. In this connection, he relied upon three Form No. 18 dated 15th May, 2004, 19th July, 2004 and 2nd December, 2004 to show that the respondent no.1-company had initially shifted its registered office w.e.f. 25th April, 2004 from 4806/24, Bharat Ram Road, Ansari Road, Darya Ganj, New Delhi to C-55, Wazirpur Industrial Area, ....
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....the petitioner's debt. The said letter is reproduced hereinbelow:- "Gateway Speciality Papers Ltd. Head Office : C-55, Wazirpur Industrial Area, Delhi-110052 (India) Tel. : 27375329, 7373458, 7375756 Fax : (91)-11-737 5334 Manufacturers of : Writing-Printing & Speciality Papers M/s. Arroma Chemical Delhi. 16th Nov.'04 Dear Sir, We wish to inform you that we have handed over the management of our Paper Mill to M/s. Shree Shyam Pulp & Board Mills Ltd. Their office is located at: Shree Shyam Pulp & Board Mills Ltd. A-257, Road No. 6, National Highway Mahipalpur Extn., New Delhi-110037 Contact Person : Mr. Amit Gupta Tel.No....
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....red at the registered office of the opposite party. However, on a perusal of the correspondence placed on record especially the respondent no.1-company's own letter dated 15th April, 2004 and M/s. Gateway Industries Limited's letter dated 11th March, 2005, it is apparent that it was the respondent who specifically requested the petitioner to send all correspondence with regard to Gateway Group of Companies to C-55, Wazirpur Industrial Area, New Delhi and at the address of M/s. Gateway Industries Ltd., i.e., 4806/24, Bharat Ram Road, Darya Ganj, New Delhi. The aforesaid letters dated 15th April, 2004 and 11th March, 2005 are reproduced hereinbelow:- (A) Letter dated 15th April, 2004 :- "Gateway Speciality Papers Ltd. Head ....
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....agar, Satellite Road, Ahmedabad-380 015 Tel: (079)26731815 Fax: (079)26731815 Kind attn.: Mr. Arun Bhandari Dear Mr. Bhandari, We are in receipt of your letter dated 28/02/05 sent at our C-55 Wazirpur address, and are looking into the matter. Please note, for quite some time, we have been operating from our Corporate office at the following address:- Gateway Industries Ltd. 4806/24, Bharat Ram Road, Darya Ganj, New Delhi - 110002 Ph. 0091-11-23262004/23289346 Fax: 0091-11-23289231 You are, therefore, requested to please send all your future communications with regard to all our gateway group Companies at the above address only. Thanking you Yours faithfully,  ....
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....r, may also be waived by his conduct." [Emphasis supplied] 18. In fact, it seems to this Court that the act of respondent no.1- company after having shifted its registered office and still insisting that all correspondence should be sent to a different address, was nothing but leading the petitioner down the garden path. Further, in the opinion of this Court, if the contention of the respondent no.1-company is accepted, it would amount to allowing the respondent no.1-company to take benefit of its own wrong. Enunciating this principle which is based on Latin maxim commodum ex injuria sua nemo habere debet (no party can take undue advantage of his own wrong), the Supreme Court in Kusheshwar Prasad Singh v. State of Bihar [2007] 11 SCC ....