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1984 (3) TMI 36 - KERALA HIGH COURTExtract: .......ight of the peremptory statutory provision contained in s. 446(2) of the Companies Act. I hold that the levy of interest by the respondent-ITO, without obtaining the sanction of this court under s. 446(2) of the Companies Act, is illegal and unenforceable as against the official liquidator. I hereby declare so. The application is allowed. No costs.
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