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Karnataka High Court

M/S. Gangavathi Sugar Mills Ltd., (In ... vs Nil on 6 June, 2024

Author: S Sunil Dutt Yadav

Bench: S Sunil Dutt Yadav

                                          -1-
                                                      NC: 2024:KHC:19872
                                                      CA No. 118 of 2024
                                                   IN COP No. 66 of 1997



                  IN THE HIGH COURT OF KARNATAKA AT BENGALURU

                         DATED THIS THE 6TH DAY OF JUNE, 2024

                                       BEFORE
                      THE HON'BLE MR JUSTICE S SUNIL DUTT YADAV
                        COMPANY APPLICATION NO. 118 OF 2024
                                          IN
                          COMPANY PETITION NO. 66 OF 1997

                BETWEEN:

                M/S. GANGAVATHI SUGAR MILLS LTD., (IN LIQN)
                REPRESENTED BY OFFICIAL LIQUIDATOR,
                HIGH COURT OF KARNATAKA,
                CORPORATE BHAVAN, 12TH FLOOR,
                RAHEJA TOWERS, NO.26-27,
                M.G. ROAD, BANGALORE - 560 001.
                                                              ...APPLICANT
                (BY SRI. JAGADEESHGOUD PATIL, ADVOCATE)

                AND:
Digitally
signed by V     NIL
KRISHNA                                                   ...RESPONDENT
Location:
High Court of
Karnataka
                     THIS COMPANY APPLICATION IS FILED UNDER SECTION
                462 OF THE COMPANIES ACT, 1956, R/W RULE 11(B) AND 298
                OF THE COMPANIES (COURT) RULES, 1956, PRAYING TO TAKE
                ON RECORD OF THE REPORT OF SUJATHA G CHARTERED
                ACCOUNTANT IN C.A. NO.401/2023 AS IN ANNEXURE "B" FOR
                THE PERIOD FROM 01.04.2023 TO 30.09.2023 AND ETC.,

                     THIS COMPANY APPLICATION, COMING ON FOR ORDERS,
                THIS DAY, THE COURT MADE THE FOLLOWING:
                               -2-
                                             NC: 2024:KHC:19872
                                             CA No. 118 of 2024
                                          IN COP No. 66 of 1997



                            ORDER

The Official Liquidator has filed an application placing on record half yearly audit report as contemplated under Section 462 of the Companies Act, 1956. The same is taken note of.

2. Insofar as the request for dispensation of notice to the creditors and contributories, it is submitted that in terms of Rule 305 of the Companies (Court) Rules, 1959, creditors and contributories are entitled to inspect the accounts and the auditor's certificate and that there are practical difficulties in sending copies of the audited accounts to each of the contributories. In light of the same, notice as contemplated under Section 462(5) of the Companies Act, 1956 to the contributories and creditors is dispensed with, taking note of the undertaking that the audit report would be uploaded in the website.

3. Insofar as the payment of auditor's fee is concerned, Official Liquidator is permitted to make payment in terms of the guidelines settled by this Court -3- NC: 2024:KHC:19872 CA No. 118 of 2024 IN COP No. 66 of 1997 relating to payment of auditor's fee for their services rendered.

4. Accordingly, C.A.No.118/2024 is disposed off.

Sd/-

JUDGE MCR