TMI Blog2007 (10) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... num from 31-5-2002/4-8-2002/22-6-2002 (the day following the last date of payment). If the company makes payment of such sum inclusive of interest within eight weeks from date, Company Petition No. 486/495/496 of 2004 will remain permanently stayed. In default, the petition will be advertised once in The Statesman and once in Aajkal. The publication in the Official Gazette will stand dispensed with. The advertisements should indicate that the matter would be returnable on the next available court day four weeks after the date of publication. - C.P. NOS. 486, 495 AND 496 OF 2004 - - - Dated:- 11-10-2007 - SANJIB BANERJEE, J. S.K. Kapur, Joy Saha and Ravi Kapur for the Petitioner. Mrs. Lopita Banerjee for the Responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons were heard for admission. In one of the matters, the concerned company preferred the appeal which was dismissed with the observation that the amendment was permitted subject to the concerned company being permitted to carry all objections to the hearing stage. 4. At the outset, the company submits that the petition is not maintainable as it is only the order of amendment passed on 16-4-2007, which should be reckoned as the date of filing of the petitions and on such date, the claims in each case would be barred by the laws of limitation. The judgments reported at Neogi Ghose and Co. v. Sardar Nehal Singh 35 CWN 432; Mangharam Rupchand Firm v. Haji Sorik Punhoo, AIR 1939 Sind 172 and Bhagvan Manaji Marwadi v. Hiraji Premaj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt matter urge that in the absence of any succession certificate having been produced, the petitions cannot be carried any further. 7. The petitioner relies on a Division Bench judgment reported at Manilal Sons v. Purushottam Umedbhai Co. AIR 1960 Cal. 15, where it was held that the misdescription of the plaintiff and any consequent defects in the signature, verification and presentation of a plaint may be treated as technical defects or irregularities of procedure. Neogi Ghose Co. s case ( supra ) and Mangharam Rupchand Firm s case ( supra ) referred to above were noticed by the Division Bench and it was held that the Neogi Ghose Co. s case ( supra ) view was too harsh a view in not treating the case as a case of misd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion under the provisions of the Central Sales Tax (Registration and Turnover) Rules, 1957. It is stated that the deceased proprietor had two heirs, his widow and son. The physically challenged son has not opposed the mother obtaining licence to carry on the business of the firm as proprietress thereof. 10. There is no substance in the technical objection raised by the companies. The companies have not been able to dispute that the only heirs of the deceased proprietor are his widow and son and there is no dispute between the widow and son as to the claims found in the petitions. The Division Bench judgment of this court and the Supreme Court judgment would show that, at the highest, the mistake of the kind sought to be removed by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the date of the amendment or the date of filing of the amendment application were to be reckoned as the date of institution of each petition, it could claim that the petition was filed after a lapse of three years from the last date of payment made by the company in each case. However, as it has been held that the mistakes were in the nature of misdescription and as such the amendments should relate back to the date of institution of the petitions and not the date on which the orders were passed on the amendment application or the dates on which the amendment applications were filed, there is no merit in the ground of limitation urged. It appears from the statutory notice which has also been relied upon by the companies in the affidavit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 3,52,373 by showing that any payments in addition to those recorded in the statutory notice had been made by the company. Accordingly, C.P. No. 495 of 2004 is admitted for the principal sum of Rs. 3,52,373 together with interest thereon at eight per cent per annum from 4-8-2002 (the day following the last date of payment). If the company makes payment of such sum inclusive of interest within eight weeks from date, Company Petition No. 495 of 2004 will remain permanently stayed. In default, the petition will be advertised once in The Statesman and once in Aajkal . The publication in the Official Gazette will stand dispensed with. The advertisements should indicate that the matter would be returnable on the next available court day f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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