TaxTMI 
TaxTMI 
2016 (5) TMI 1188
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....ound that they were mere photo copies. Counsel for the non-applicant submits that in the circumstance, this present application has been filed. It has been submitted that Ex.A-8 is the photo copy of the OL's written communication dated 26-11-2010 addressed to the non-applicant No.1, at a place where he was then not residing and consequently the said letter was not received by him. It has been submitted that the Official Liquidator is therefore is in the possession of letter dated 26-11-2010 which is relevant for the defence of the non-applicant in OL's application under Section 543 of the Companies Act, 1956 (hereinafter `the Act of 1956'). It was further submitted that vide letter dated 26-3-1997 addressed by the non-applicant....
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....Rs. 1,33,151.45, was received but the original receipts or photo copies for deposit slips or original bills, vouchers and receipts were not enclosed with the said letter. It was pointed out that the letter dated 26-2-1997 itself indicates that only photo copies of ten receipts, purportedly proof of deposit of Rs. 79,900/- in the account of the company in liquidation were forwarded to the Official Liquidator. Further the letter dated 26-3-1997 does not indicate to have been sent along with enclosures, as no such endorsement has been made in the letter. In the circumstances the original of documents in issue not being available with the Official Liquidator, they cannot be produced in court. Heard. Considered. A party to a proceeding in a co....