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Madras High Court

The Official Liquidator vs Nill on 27 March, 2026

Author: Senthilkumar Ramamoorthy

Bench: Senthilkumar Ramamoorthy

                                  IN THE HIGH COURT OF JUDICATURE AT MADRAS
                                                 DATED: 27-03-2026
                                                        CORAM
                   THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY

                                                COMP.A No. 5 of 2026
                                                        in
                                                 CP No. 15 of 2014
                 The Official Liquidator
                 High Court, Madras as the Liquidator of
                 M/s.Viswapriya (India) Ltd.,
                 (In Provisional Liquidation)
                                                                                        ..Applicant

                Prayer : Application is filed under Section 460(4) of the Companies Act, 1956
                Read With Rules 9, 11(b) of the Companies (Court) Rules, 1959
                          a) To take this report on record;
                          b) Open the valuation report submitted by M/s.ITCOT Ltd in respect of
                Pallikaranai property standing in the name of M/s.Thamiraparani Investments
                Ltd and fix the upset price and EMD;
                          c) permit the Official Liquidator to sell the vacant land property i.e.0.66
                Acre in Survey No.420/1B3 located at No.129, Sai Ganesh Nagar, 5th Main
                Road, Pallikaranai, Chennai - 600 100 standing in the name of
                M/s.Thamiraparani Investments Limited in respect of Pallikaranai property
                through e-auction by engaging services of M/s.MSTC Limited by creating an
                unique Auction ID in the Auction Creation tab on the e-auction portal;
                          d)approve the draft e-auction Sale Notice and Terms & Conditions of sale
                which are enclosed as Annexure- H and I of this report;
                          e) permit the Official Liquidator to approve the proposed tentative dates
                of e-auction as mentioned in para-18 or with change as required;
                          f) permit Official Liquidator to publish the Sale Notice in newspapers in
                English and Tamil daily in Tamilnadu Edition, and pay the publication charges
                                                                                          __________
                                                                                           Page1 of 4
https://www.mhc.tn.gov.in/judis
                at actual based on lowest quotation;
                          g) permit the official Liquidator to upload the copy of inventory Report
                submitted by M/s.ITCOT Ltd in respect of the subject property in the website of
                M/s.MSTC Limited for public view and for download in addition to e-auction
                sale notice and terms and conditions and relevant orders etc;
                          h) permit the Official Liquidator to place the successful bidder report
                before this Honourable court for orders regarding Sale Confirmation;
                          i) permit the Official Liquidator to make the payment of valuation
                charges to M/s.ITCOT Ltd in respect of Pallikaranai property;
                          j) permit the Official Liquidator to make the payment of charges to
                selling agency as stipulated in clause(v) of Ministry's letter dated 22.07.2025, if
                any;
                          k) permit the Official Liquidator to incur any other costs in connection
                with the sale of above mentioned property from Common Pool Fund Account
                and recoup the same when realized the funds of the subject Company (in
                Provisional Liquidation).


                                  For Applicant:       Ms. Ambili B., Deputy Official Liquidator



                                                       ORDER

In order dated 06.03.2026, it was recorded that the fair market value of 66 cents in S.No.420/1B3 at No.129, Sai Ganesh nagar, fifth main road, Pallikaranai, Chennai – 600 100 is Rs.8.05 crores and the distress sale value is Rs.5.63 crores. In order to proceed with the auction sale, the Official Liquidator was directed to indicate proposed date for inspection, submission of bids and the like. By report dated 26.03.2026, the Official Liquidator has specified __________ Page2 of 4 https://www.mhc.tn.gov.in/judis proposed dates relating to the auction. The upset price is fixed at the distress sale value of Rs.5.63 crores and the sale notice and terms & conditions of the sale annexed to report dated 08.01.2026 are approved subject to the following addition in clause 4.1 thereof. After the phrase “as is where is and whatever there is condition”, the Official Liquidator shall add the following: “and without any warranty in respect of either patent or latent defects”.

2. A.No.5 of 2026 is allowed in respect of prayers (c) to (k) thereof. The dates proposed by the Official Liquidator in relation to the auction sale at paragraphs 4 & 5 of the report dated 26.03.2026 are approved and the Official Liquidator is permitted to proceed with the auction sale in terms thereof.

3. List the matter on 05.06.2026.

27-03-2026 KJ __________ Page3 of 4 https://www.mhc.tn.gov.in/judis SENTHILKUMAR RAMAMOORTHY, J.

KJ COMP.A No. 5 of 2026 IN CP NO. 15 OF 2014 27-03-2026 __________ Page4 of 4 https://www.mhc.tn.gov.in/judis