NARGIS MALIK Vs. OFFICIAL LIQUIDATOR

JUDGEMENT

(1.) Application (A-36) has been filed on behalf of Nargis Malik, one of ex-directors of the company, Dany Dairy and Food Engineers Ltd. (in liquidation), praying that the official liquidator be directed to engage a counsel in respect of the company before the Income-tax Tribunal, Delhi, and for certain other directions to the said tax Tribunal.

(2.) I have heard Sri Manish Nigam and Sri Janardan Sahai, learned counsel for the applicant.

(3.) Dany Dairy and Food Engineers Ltd. (hereinafter referred to as "the company in liquidation") was ordered to be wound up, vide order dated March 18, 1993, passed by this court and the official liquidator, High Court, has been appointed as the liquidator and the winding-up proceedings are pending before this court. It has been stated in the present application that for the assessment years 1983-84, 1984-85, 1985-86, and 1986-87 income-tax assessments have been made against which the company filed appeals which are pending before the "D" Bench of the Income-tax Tribunal at Delhi. Notice has been issued to the applicant, Nargis Malik, who is one of the directors of the company under Section 179 of the Income-tax Act, holding her personally liable for the payment of demand of Rs. 31,28,904 for the said assessment years. It has been further stated that the company had engaged one C. S. Agarwal, advocate, who was appearing for the company prior to its liquidation, the official liquidator be directed to file vakalatnama on behalf of the company and instruct the said counsel. It has further been prayed that as the Assistant Commissioner and the Tax Recovery Officer (opposite parties Nos. 2 and 3) are threatening to realise the liabilities of the company (in liquidation) from the applicant who has resigned in the year 1990, directions be issued to the said opposite parties not to take coercive proceedings against the applicant.