TaxTMI 
TaxTMI 
2018 (2) TMI 1502
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.... inventory of all assets, and take over the assets, books of accounts, records etc. Premises are to be sealed. 3. Directions have been issued for furnishing details regarding names and addresses of the Directors, location of the books of accounts, moveable and immovable assets etc. to the Official Liquidator. Citations have also been directed to be published. 4. The present appeal had come up for hearing on 12th January, 2018, when it was noticed and recorded that the appeal paper book filed was incomplete and without entire set of pleadings and documents filed before the Company Court. Relevant court orders were not enclosed. The appellant has thereafter filed documents. 5. Company judge vide Order dated 22nd July, ....
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....ation dated 23rd March, 2013 for one Motor Grader on monthly hiring charges of Rs. 2,50,000/- plus service tax. The monthly charges were for 27 days per month, for up to 270 hours. Overtime charges were payable for usage beyond 27 days or 270 hours per month. The winding up petition refers to bills raised from time to time for monthly charges and over-time charges for the period of usage beyond 27 days or 270 hours and the outstanding amount due and payable by the appellant. Reference was made to the e-mail dated 8th January, 2014 sent by the appellant to the respondent, enclosing a copy of the statement of accounts. The appellant had acknowledged and accepted that Rs. 12,00,155/- (possibly wrongly mentioned as Rs. 12,37,780/- in the impugn....
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.... dated 8th January, 2014. The defence has to be rejected. 10. We believe that the appellant has been marking time and delaying payment. As per acknowledgment in the statement of accounts dated 8th January, 2014, Rs. 12,00,155/- was due and payable. No payment has been made since then. Interest on the said amount would be due and payable. The reply to the company petition was filed belatedly after 222 days. Costs imposed vide order dated 22nd July, 2016 was not paid for nearly a year, when the impugned order dated 24th May, 2017 was passed. There was also non-compliance of the order dated 22nd July, 2016, as affidavits enclosing therewith relevant information and documents were not filed. Order dated 19th January, 2017 had directed t....