9911796707
TMI Blog2021 (7) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... e Limited, previously known as Sourenee Experiences Private Limited, seeking following directions:- a. "An order declaring and/or adjudging the purported demand notice dated February 1, 2021, issued by the respondent No. 2 as null and void; b. An order, thereby, quashing the purported demand notice dated February 1, 2021 issued by the respondent No. 2; c. Appropriate directions on the respondent No. 2 and 3 to immediately grant a Trade License/Enlistment certificate in respect of Shyamnagar able Manufacturing Unit in favour of the applicant; d. An order, thereby, declaring that the applicant is not liable to make any payment to the respondent Municipality for past alleged dues accrued prior to the date of sale, i.e. October 8, 2020; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0, thereby, accepting the bid and confirming the sale. 2.5. In terms of the EoI, Mrs. Vinita Bajoria, the successful bidder informed the liquidator by a letter dated 07.10.2020 that she has nominated the Applicant herein for concluding the sale of the said unit in its favour. The Applicant is not an ineligible in terms of Section 29A of the said Code and therefore, the Applicant being the nominee has executed a Deed of Adherence as required under the Invitation of EoI dated 23.09.2020. Copies of the letter of nomination and the Deed of Adherence are annexed with the application and collectively marked with letter "F". 2.6. On 08.10.2020, the Sale Certificate was executed by the liquidator in favour of the Applicant herein. The Applicant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted demand notice dated 01.02.2021 is annexed with application and marked with letter "L". 2.9. The claim of Respondent Nos. 2 and 3 is towards Municipal property tax for a period prior to the sale of the said Unit to the Applicant. The Applicant has no liability to pay such dues to the Municipality. The Municipality can only claim the purported amount from the Liquidator by submitting its proof of claim. 2.10. Further, the Municipality is not a secured creditor. The Municipal Tax does not create any charge as it is considered to be a personal liability. Therefore, Municipal tax dues against the Corporate Debtor (in liquidation) do not create any encumbrance on the property. Hence, the Applicant is not liable to make any payment of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng knowledge that municipality gave device to the company, Municipality supplied whole borne water to the company, etc. 3.5. The Corporate Debtor was defaulter in payment of taxes and a huge municipal tax is payable to the Bhatpara Municipality amounting to the tune of Rs. 68,09,123.61 (Rupees sixty-eight lakh nine thousand one hundred twenty-three and sixty one paise), the liquidator ought to have taken note of the said dues and disclosed the same to the prospective purchaser under section 55 of the Transfer of Property Act. 3.6. On the other hand, the purchaser has a duty before purchase regarding dues of demand of the corporate debtor in respect of the said holding. Any application for mutation of a holding within the Municipality re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s liable to pay all arrear tax and the claim of the Bhatpara Municipality is genuine. The Applicant is liable to pay the entire dues. It cannot make any erection or re-erection of any structure, building within the said holding without obtaining written permission/sanction from the municipal authority of Bhatpara. 4. In rejoinder to the said reply, the Applicant submitted as follows:- 4.1. When the present application was moved, this Adjudicating Authority, upon hearing the Applicant and Bhatpara Municipality, was pleased to pass an Order dated 23.03.2021 directing an Order of Stay of the demand made by Respondent No. 2, Bhatpara Municipality. 4.2. Pursuant thereto, the Applicant submitted a letter dated 30.03.2021 enclosing further up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09.10.2020. 7. In order to make the unit functional, the Applicant applied to Respondent No. 2 for Trade Licence. However, instead of considering the application, Respondent No. 3 sent a notice demanding the outstanding Municipal property tax against Holding Nos. 70, 71, 73, 74, situated at E.G.P. Road, 27B, N.C. Road, 1 and 2 Uttarpara Road, amounting to Rs. 68,09,123.61. 8. The ground taken by the Respondents 2 and 3 is that the Applicant and the liquidator should have exercised their duties under section 55 of the Transfer of Property Act, 1882. And that the Respondents 2 and 3 are bound by the municipality by section 118 of the West Bengal Municipal Act and Audit and Accounts Rules, 1999 under which they cannot issue enlistment certif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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