9911796707
TMI Blog2022 (3) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... ls challenge the judgment and order dated 20th January, 2012 passed by the Division Bench of the High Court of Karnataka in Writ Petition No. 25290 of 2002 (TAR) and Writ Petition No. 25291 of 2002 (TAR), thereby dismissing the writ petitions filed by present appellant. The writ petitions were basically filed with a prayer seeking issuance of mandamus directing that, the Notification No. 38 of 2002-Cus (N.T.) dated 13th June, 2002 was not applicable to the imported goods consisting of 1647.414 metric tonnes of crude palmolein covered under the Bill of Entry for Home Consumption dated 12th June, 2002. The aforesaid writ petitions were rejected. Being aggrieved, the present appeals are filed. The appellant has filed the I.A. No. 85939 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Sections 13 and 15 of the IBC could be considered at this stage. We have heard Mr. Parag P. Tripathi, learned Senior Counsel appearing for the appellant and Ms. Nisha Bagchi, learned counsel appearing for the respondent no. 2/ Revenue. Mr. Tripathi, learned Senior Counsel appearing for the appellant, has submitted that the present case is squarely covered by the law laid down by this Court in the case of Ghanashyam Mishra & Sons Pvt. Ltd. vs. Edelweiss Asset Reconstruction Company Ltd. & Ors. (2021) 9 SCC 657. He submits that as a matter of fact, the office of the respondent no. 2 at Mangalore itself had lodged a claim before the Resolution Professional in respect of one of their demands. However, so far as the demand, which is the subj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers. On the date of approval of resolution plan by the adjudicating authority, all such claims, which are not a part of resolution plan, shall stand extinguished and no person will be entitled to initiate or continue any proceedings in respect to a claim, which is not part of the resolution plan. 102.2. The 2019 Amendment to Section 31 of the I&B Code is clarificatory and declaratory in nature and therefore will be effective from the date on which the I&B Code has come into effect. 102.3. Consequently all the dues including the statutory dues owed to the Central Government, any State Government or any local authority, if not part of the resolution plan, shall stand extinguished and no proceedings in respect of such dues for the period p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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