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2017 (5) TMI 995

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..... - Held that:- The application for restoration of the company in the register contains the simplicitor statements that the company was active but because of the person responsible for filing the annual return and the balance sheet, the same could not be filed. In the instant petition, the present applicants disclosed that the company applied for voluntary winding up under EES (Easy Exit Scheme)-2011 before the Registrar of Companies and wanted the company to be wound up under Section 484 of the Companies Act, 1956 by passing a special resolution. A declaration duly verified by affidavit was also filed in compliance with Section 488 of the said Act declaring that the company had been inoperative since past three years. The said declaration contains the categorical statement that there is no litigation pending against or involving the company when in fact the Complaint Case being No. 5939 of 2003 was pending before the learned Metropolitan Magistrate at Kolkata involving the said company. It is further stated that the said application was filed under the said scheme disclosing that there are two Directors namely Subhas Dutta and Partha Dutta when it would appear that they were not the .....

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..... on appeared on 12th August, 2013 and the learned Advocate appearing for the Registrar of Companies filed the statements indicating the filing fees, additional filing fees and the penalty which the company is liable to deposit in order to resurrect the company in the register. By an order of the even date, the said application being C.P. 537 of 2013 was allowed. Subsequently, an application being C.A. 243 of 2014 was filed by the present applicants for recalling an order dated 12th August, 2013 passed in a Company Petition No. 537 of 2013 with other consequential reliefs. The said application was moved before me on May 13, 2014 and was dismissed with costs assessed at ₹ 25,000/- to be paid to the State Legal Services Authorities. It was observed in the said order that the present applicants who owed to the company and issued a cheque, which was subsequently dishonoured and is facing a proceeding under Section 138 of the Negotiable Instruments Act is in effect trying to wriggle out therefrom and therefore cannot be said to be a person aggrieved by an order restoring the name of the company in the register. The said order was assailed before the Division Bench in an Intra Cou .....

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..... pt those proceedings, which are reserved for orders for allowing or otherwise outside the purview of the enabling Rule. It is, thus submitted that the instant application for recalling the order by which the Company Petition for resurrection of the company was disposed of being not reserved for order for allowing or otherwise should be transferred to NCLT and therefore this Court has no jurisdiction to entertain the same. On the other hand, the learned Advocate appearing for the present applicants submits that the application to recall the order passed by this Court disposing of the Company Petition is not covered under Rule 3 of the said Rules and therefore this Court has jurisdiction to entertain the said application. It is ardently submitted that the application for recalling an order is in the nature of procedural review which can only be entertained by the Judge, who passed an order and not otherwise. In this regard, it is submitted that the expression or otherwise in proviso to Rule 3 of the said Rules should be interpreted ejusdem generis in relation to the matter of the same clauses. In other words, it is contended that the expression or otherwise must be construed a .....

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..... ion between the period from the date of filing of pleading and the judgment. In other words, it relates to a form of law to the modes in which the judicial transactions are conducted. Generally speaking the proceeding means a prescribed course of action for enforcing legal right and necessarily impresses the requisite steps by which a judicial action is invoked. In other words, it is a particular step or series of steps adopted for doing or accomplishing something in progress of the case. The word proceeding has different shades of meaning depending upon the nature and scope of the enactment to which it is used and in particular the context of the language of the enactment in which it appears. Different Statutes have used the said word and various Courts of this country have interpreted the same either giving a wider meaning or restrictive meaning depending upon the purpose, object and the context in which it is used. The prefix used before the word proceeding in the provisions relates and controls the meaning of the said word. The word other before proceeding occurring in Section 115 of the Code of Civil Procedure had been interpreted to include the original proceedin .....

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..... ; Tanna Modi v. CIT [(2007) 7 SCC 434 : (2007) 8 Scale 511] and Udai Singh Dagar v. Union of India [(2007) 10 SCC 306 : (2007) 7 Scale 278] .) The aforesaid interpretation was accepted and applied by the Supreme Court in a subsequent decision rendered in case of Union of India Vs- Pijush Kanti Nandy reported in (2009) 8 SCC 605 as under:- 16. Contention of Mr Mehta is that the said word only takes within its purview those classes of cases which are noticed in Chapter IV of the Regulations and not for the purpose of extending the period of qualifying service. We agree. Service may not be actually rendered but must be otherwise rendered. This presupposes that the relationship of employer and employee must continue at all relevant times. In the decision rendered in case of Animal Welfare Board of India Vs- A. Nagaraja Ors. reported in (2014) 7 SCC 547 the Apex Court interpreted the expression or otherwise by applying the doctrine of ejusdem generis. The word or in or otherwise is disjunctive that marks an alternative which generally corresponds to the word either . Where the general words follow the designation of a particular thing or classes of persons .....

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..... le for filing the annual return and the balance sheet, the same could not be filed. In the instant petition, the present applicants disclosed that the company applied for voluntary winding up under EES (Easy Exit Scheme)-2011 before the Registrar of Companies and wanted the company to be wound up under Section 484 of the Companies Act, 1956 by passing a special resolution. A declaration duly verified by affidavit was also filed in compliance with Section 488 of the said Act declaring that the company had been inoperative since past three years. The said declaration contains the categorical statement that there is no litigation pending against or involving the company when in fact the Complaint Case being No. 5939 of 2003 was pending before the learned Metropolitan Magistrate at Kolkata involving the said company. It is further stated that the said application was filed under the said scheme disclosing that there are two Directors namely Subhas Dutta and Partha Dutta when it would appear that they were not the Directors. The aforesaid facts having been specifically denied in the opposition. It is no longer res-integra that the Court can recall its order if obtained by suppression .....

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