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Official Liquidator Liable for Post-Liquidation Property & Water Taxes Due to Sale Notice Omission, per Rule 338, 1959 Rules.

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....Claim against Official Liquidator representing company subsequent to the order of winding up - the liability on account of the property tax and water tax claimed by the respondent No. 1 to the extent rejected by the appellant OL has been a post-liquidation liability, which the OL was obliged to discharge, in view of omission in the sale notice and then, in view of the operation of Rule 338 of the Rules of 1959 - SC....