TaxTMI 
TaxTMI 
2019 (3) TMI 620
X X X X Extracts X X X X
X X X X Extracts X X X X
....to provide and lay Italian/equivalent imported marble in flooring, dado, wall cladding and counter top etc. at Sector-56, Golf Course road, JMD Hilton Hotel, Gurgaon. Both the parties agreed to terms and conditions of the work order and accordingly various work orders were issued to the petitioner. It is also the case of the petitioner that they completed the works relating to JMD Hilton Hotel, Gurgaon in the beginning of 2011. The said hotel started its full-fledged business in the year 2011. It is stated that despite the works being completed by the petitioner, respondent No.1 company, on one pretext or the other, started complaining verbally about one deficiency or the other regarding the works done by the petitioner company. Though bein....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ondent No.1 company. Hence, the present petition. 4. The respondents have entered appearance and filed their reply. In the reply, the respondents pleaded that the petitioner company misled respondent No.1 company to award it works contract. The petitioner failed to complete the work which caused delay in completion of the project. Later on, the petitioner company, in fact, abandoned the work and never completed the allotted work. Respondent No.1 company was forced to engage another contractor for the remaining work and incurred expenses of Rs. 20 lakhs. Certificates certifying the final bill are denied saying that the employee of respondent No.1 company Mr.I.C.Kalra colluded with Mr.Binay Sinha, the director of the petitioner company ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ly written "against the above work orders, the works have been 100% completed". Similarly, the certificate for RA bill- cum-final bill is signed by the senior officers of respondent No.1 company, namely, Mr.Pragyan, Billing Engineer on 21.06.2013 and Mr.I.C.Kalra, Vice President (Technical). 9. It is a matter of fact that WCT challans and TDS certificate have also been issued by respondent No.1 company for the final bill amount. 10. In contrast to this, the respondents seek to rely upon some emails including email dated 03.04.2014. This email is written by the same gentleman Mr.I.C.Kalra, Vice Present (Technical), who has one year after signing the final bill stated that all the work executed by the petitioner were delayed resulting i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....led to complete the work and abandoned the same. However, a perusal of the said letter shows that the order pertains to Kotha Stones which are different from Italian Stones/equivalent imported marbles for which the petitioner was granted the above order. In fact, the learned counsel for the petitioner in court on instructions had clarified that the petitioner does not deal in Kotha Stones. Clearly, this communication/the alleged order relied upon by the respondents is make belief and cannot be relied upon. 13. In my opinion, it is manifest that the certificate which is dated 21.06.2013 has been validly issued by the designated officers of respondent No.1 company who have certified that an amount of Rs. 24,98,137/- is payable to the petit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-up petition as a means of forcing the company to pay a bona fide disputed debt." 15. The settled legal position is that where the respondent company raises a bona fide dispute then no winding up petition would lie. As noted above, in the facts of the above case the respondent company has failed to show any bona fide dispute. 16. Accordingly, I admit the present petition. The Official Liquidator attached to this Court is appointed as the Provisional Liquidator. He is directed to take over all the assets, books of accounts and records of the respondent-company forthwith. The citations be published in the Delhi editions of the newspapers 'Statesman' (English) and 'Veer Arjun' (Hindi), as well as in the Delhi Gazette, at least 14 days pr....