2026 (9) TMI 15

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....e No. 7 of 2000, Company Application No. 140 of 2026 In Referred Company Case No. 2 of 1995, Company Application No. 141 of 2026 In Company Petitions No. 33 of 2013 & 200 of 2014, Company Application No. 142 of 2026 In Company Petition No. 108 of 2001, Company Application No. 143 of 2026 In Company Petition No. 99 of 2000, Company Application No. 144 of 2026 In Company Petition No. 34 of 1997, Company Application No. 146 of 2026 In Company Petition No. 40 of 1986, Company Application No. 158 of 2026 In Referred Company Case No. 11 of 2001, Company Application No. 159 of 2026 In Company Petition No. 160 of 1997, Company Application No. 160 of 2026 In Referred Company Case No. 6 of 2001, Company Application No. 161 of 2026 In Company Petition....

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....), M/s. Coduras Exports Limited (In Liqn) And M/s. Circar Paper Mills Limited (In Liqn) Counsel for the Petitioner : Sri J. Sreenadh Reddy Counsel for the Respondent : None COMMON ORDER : These applications are filed under Section 462 of Companies Act, 1956, read with Rule 306 read with Rule 298 of the Companies (Court) Rules, 1959, seeking the following reliefs: i. To take the half-yearly accounts of the subject companies (in liquidation) for the period from 01.10.2024 to 31.03.2025, along with Independent Auditors' Report dated 15.04.2026 submitted on 17.04.2026 by M/s. KBS & Associates, Chartered Accountants on record and permission may be accorded to make the payment of audit fee of Rs.500/- plus GST to the said aud....

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.... the accompanying affidavits of the respective applications and upon considering the half-yearly accounts filed by the learned Official Liquidator, these Company Applications are partly allowed with the following directions:- a. The half-yearly accounts of the subject companies, which are in liquidation for the period from 01.10.2024 to 31.03.2025, along with Independent Auditors' Report dated 15.04.2026 submitted on 17.04.2026 by M/s. KBS & Associates, Chartered Accountants are taken on record. b. Permission is accorded to the learned Official Liquidator to pay an audit fee of Rs.500/- plus GST to the auditor in respect of each company in liquidation. c. Permission is also accorded to the learned Official Liquida....