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2021 (6) TMI 566 - Tri - Insolvency and BankruptcyRejection of Liquidator/Respondent's decision for not accepting his claim - applicant offered personal services as a Freelancer and was not an employee - HELD THAT:- It is seen from the e-mails which were sent by the Applicant to the erstwhile Managing Director of the Corporate Debtor which shows that the Applicant was not in employment of the Company after April 2013 - It is also seen from the documents that the Applicant was offering his personal services to a few Companies as a Freelancer and as rightly contended by the Learned Counsel for the Respondent, as per the Standing Orders, 1946 issued by the Joint Commissioner of Labour, Government of Tamil Nadu under the Tamil Nadu Industrial Employment (Standing Orders) Rules, 1946. In the present case, the Applicant has not given any documentary evidence as well as not furnished copies of IT returns as directed by this Tribunal dated 04.11.2019 and further stated that ITR V for assessment Years 2012-2013 and 2013-2014 were only furnished and in regard to Form 26 AS for the Assessment Years 2015-16 and 2016-17 reflects that remuneration is being paid to the Applicant by the 2 Companies viz., M/s. TUV-SUD South Asia P. Ltd. and M/s. Kilburn Engineering Ltd. The claim of the Applicant seems to be a bogus one and hence the rejection order dated 28.01.2019 passed by Respondent/Liquidator does not warrant any interference by this Adjudicating Authority - Application dismissed.
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