TaxTMI 
TaxTMI 
2007 (2) TMI 687
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....t, 1956, after the order of winding up of the company by the Gujarat High Court. It may be made clear that this matter is on board since last two weeks but none appeared for the applicant whenever the matter was called out. None was present on February 8, 2007, February 9, 2007 as well as on February 12, 2007. Respondent No. 1 is a company which has been wound up as per the order of the Gujarat High Court and therefore, a liquidator was appointed. Record reveals that the notice was served on the official liquidator for respondent No. 1 but nobody has appeared on behalf of the official liquidator. None appeared for respondents Nos. 2 to 8, who are the original accused. Therefore, without any assistance, I am required to dispose off this matt....
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.... or the official liquidator has been appointed as provisional liquidator, no suit or other legal proceeding shall be commenced, or if pending at the date of the winding up order, shall be proceeded with, against the company, except by leave of the court and subject to such terms as the court may impose." (emphasis supplied) From the language of section 446(1), it is clear that when the winding up order has been made or the official liquidator has been appointed as the provisional liquidator, no suit or other legal proceeding shall be commenced or proceeded with, if already pending at the time of the winding up order against the company, except by leave of the Tribunal. The words "other legal proceeding" have wide connotati....