TaxTMI 
TaxTMI 
2022 (6) TMI 1047
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....l the claims made against the Applicant relating to the period prior to the effective date i.e. 20th September, 2018 and requesting the Respondents to file fresh claims and dues payable to the Transport Department Commissioner of Transport, Guwahati, Assam on and from 21st September, 2018. 2. The Applicant/Corporate Debtor namely, Assam Company India Limited, incorporated under Companies Act, 1956 and having its Registered Office at Greenwood Tea Estate, Dibrugarh-786001. 3. The Applicant/ Corporate Debtor submits that: 3.1 An application under Section 7 of Insolvency and Bankruptcy Code, 2016 was filed by the FC against the Applicant before the Hon'ble Tribunal and by an order dated 26th October, 2017, this Tribunal admitted the said ap....
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....64 Cr. and settled the claim of the stakeholders as per the approved Resolution Plan out of which Rs. 18.93 Crores has been paid to the Operational Creditors. They had requested them to extinguish all the disputed and undisputed claims against the Applicant relating to the period prior to the effective date i.e. 20th September, 2018 in terms of the approved Resolution Plan. 3.6 However, the Respondent failed to give any reply to the letters dated 6th March, 2019 sent by the Applicant. The applicant is running several vehicles for transport of raw materials and other products relating to the business in Tea. As such, the applicant is being harassed while playing and running the said vehicles registered in the name of the applicant with the ....
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....d has also failed to comply with the order dated 20th September, 2018 passed by the Hon'ble NCLT, Guwahati Bench in CP (IB) No. 20/GB/2017 in the present matter. Moreover, the applicant is willing and is prepared to pay the current legitimate dues of the respondent Authorities post the effective date. However, the Respondent Authorities is insisting upon the payment of the entire dues. 3.9 The Applicant has sent several letters for extinguishment of the claims of the respondents for the period prior to the approval of the resolution plan. 3.10 The applicant is facing difficulty in running the said vehicles registered in the name of the applicant and is prepared to pay the current legitimate dues of the Respondent Authorities post the effe....
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....other hand, Respondent No. 1 submits that: 5.1 Vide notification No. TMV. 340/2013/Pt-II/391 dated 30.05.2022, the Governor of Assam has been pleased to exempt outstanding liabilities of Road Tax/MV tax etc. prior to 20.09.2018 in respect of vehicles of the gardens under Assam Company India Limited against the vehicles registered in the offices of the District Transport Officer of Dibrugarh, Sivsagar, Tinsukia and Nagaon. A copy of the notification dated 30.05.2022 has been annexed along with the reply. 5.2 Since the Government has already decided to exempt the Road tax/ MV tax etc. prior to 20.09.2018 as prayed for, this Hon'ble tribunal may close the IA. ORDER 6. Heard both the sides and perused the submissions, replies and the Govern....