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2014 (8) TMI 1041 - KERALA HIGH COURTWinding-up of the company - workmen's dues and debts due to the secured creditors shall be paid pari passu in priority to other debts - Payment of taxes subject to the provisions in section 529A and section 529A of the Companies Act- Held that:- Section 26B of the Kerala General Sales Tax Act creates a charge, for the sales tax dues, on the properties of the dealer, whereas section 26A of the said Act makes the transactions in respect of the properties of the dealer during the pendency of the proceedings for determination of the dues and after its culmination, void, as against the claim in respect of the dues payable under the said Act. While section 26B of the Kerala General Sales Tax Act enables the State to ignore the transactions in respect of the properties of the dealer after the dues under the said Act became due, section 26A of the said Act enables the State to ignore the transactions in respect of the properties of the dealer from the date of commencement of the proceedings for determination of the dues under the said Act. As such, like section 26B of the Kerala General Sales Tax Act, section 26A of the said Act also cannot prevail, when it comes into collision with the mandates of section 529A of the Companies Act. The petitioner, in the circumstances, is entitled to succeed. Exhibit P10 communication of the third respondent is quashed. Respondents 1 to 3 are directed to issue the certificates sought for by the petitioner as per exhibit P7 request, within a period of six weeks from the date of the receipt of a copy of this judgment
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