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1973 (4) TMI 20 - RAJASTHAN HIGH COURTITO issues notice under section 178 of Income-tax Act to the Official Liquidator to set apart the amount of tax dues - whether sanction of company court under section 446 of Companies Act would be necessary - we find support for the view that the process of recovery of tax which rank as a debt pari passu with other unsecured debts due from the company could not be taken away from the purview of section 446 of the Companies Act
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