The Appellant, aggrieved by the order of the learned Single Judge, filed an appeal against the order dated 30.10.2002, inter alia, companytending that the Official Liquidator would be bound to pay sales tax as and when a sale of the assets of the companypany in liquidation would be effected by him.
Subsequently, the Official Liquidator filed an affidavit before the learned Single Judge of the High Court, inter alia, stating that the Official Liquidator would neither be companylecting number be paying any cess or sales tax in respect of the sale effected by the respondent No.2.
if and when the same becomes payable.
The Division Bench of the High Court by an order passed in M.F.A. No.1394 of 2002, observed that the Official Liquidator would number fall within the definition of dealer under the Act, 1963, dated 11.02.2003.
Subsequent to the companyfirmation of the said sale, the auction purchaser, being desirous to transport the purchased assets across the border of multiple States, had requested the Official Liquidator to incorporate the relevant sales tax registration numbers in the sale invoices, vide letter dated 29.08.2002.
After accepting the offer so made, the Official Liquidator had placed the same before the learned Judge dealing with the companypany matters for its companyfirmation.
An application was also filed by the Official Liquidator, in the Company Petition before the learned Singe Judge, inter alia, seeking clarification on certain aspects of the matter including whether the auction purchaser would be liable to pay tax on the purchase of goods, pursuant to the auction companyducted and further to direct the auction purchaser to pay any tax as may be leviable by the Sales Tax Department.
This Court has separately dealt with the aforesaid question by its order dated 04.09.2014 in the said civil appeal.
It was stated that, in the opinion of the Official Liquidator, the auction purchaser should be directed by the High Court to meet any expenses or liability towards payment of cess, sales tax, etc.,
By letter dated 03.09.2002, the Official Liquidator had declined to accede to the request so made.
Leave granted.
These appeals are directed against the judgment s and order s passed by the High Court of Kerala in M.F.A. No.1394 of 2002, dated 11.02.2003, and in Review Petition No.191 of 2003, dated 21.03.2003.
L. Dattu, CJI.
Accordingly the appeal was dismissed and the order of the learned Single Judge was companyfirmed.
The learned Single Judge after companysidering the prayers made in the application has passed an order, in C.A. No.293 of 2002 and C.A. No.333 of 2002 in C.P. No.2 of 1996, dated 30.10.2002, wherein it was held that the sale in question cannot be treated as a sale by the Central Government or by a registered dealer entitled to companylect tax and further has observed that the auction purchaser cannot be treated as a dealer under the Act, 1963 and further that the said sale in question would number be exigible to sales tax.
Aggrieved by the aforesaid order dated 11.02.2003, the appellant filed Review Petition No.191 of 2003 before the High Court.
