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2022 (6) TMI 313 - Insolvency & Bankruptcy
Head Note / Extract:
Levy of Labor cess - alleged cess payable for the construction of Oil Palm Division - HELD THAT:- From the facts brought on the record, it is clear that the Respondents in Company Appeal (AT) (Ins.) Nos. 68, 69 and 71 of 2022 have not filed any claim in the CIRP. Thus, after approval of the Resolution Plan, they can neither press any claim nor issue any demand notice. We, thus, allow Company Appeal (AT) (Ins.) Nos. 68, 69 and 71 by allowing I.A Nos. 1418/2021, 2562/2021 and 2577/2021. The last notice was issued on 11.12.2019 by the Additional Collector i.e. subsequent to closure of the CIRP. The proceedings initiated under Section 63 (1-A) of the Maharashtra Tenancy and Agricultural Land Act, 1948 could very well be proceeded with and cannot be subject matter of the insolvency process. The facts of the Company Appeal (AT) (Ins.) No. 70 of 2022 are fully covered by the Judgment of the Hon’ble Supreme Court in “Embassy Property Developments Pvt. Ltd. vs. State of Karnataka and Ors. [2019 (12) TMI 188 - SUPREME COURT]. We, thus, are of the view that IA 111/2021 filed by the Appellant against the Additional Collector and Tehsildar deserves to be rejected. Company Appeal (AT) (Ins.) No. 70 of 2022 is disposed of while rejecting IA No. 111/2021. Appeal disposed off.