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M/S Khoday Distilleries Ltd vs Commissioner Of Income Tax & Anr on 14 November, 2008

When the words 'allotment of shares' have been used to indicate creation of shares by appropriation out of unappropriated share capital and it is not the case of transfer of existing shares, in this behalf, he also placed reliance on the decision of the Supreme 1 (2009) 1 SCC 256 17/28 ::: Uploaded on - 07/11/2019 ::: Downloaded on - 08/11/2019 00:33:04 ::: NMCDL-2179-19-IA-1-19-6th Nov-19.doc Court in Sri Gopal Jalan & Co. Vs. Calcutta Stock Exchange Association Ltd. 2 in support of his contention, which is being quoted with approval in the case of Khoday Distilleries Ltd. (supra) .
Supreme Court of India Cites 12 - Cited by 10 - S H Kapadia - Full Document

Sri Gopal Jalan & Company vs Calcutta Stock Exchangeassociation ... on 9 May, 1963

Reference was also made in Sri Gopal Jalan (supra) to the observations of Lord Greene M.R. in V.G.M. Holdings Limited4 that the term 'purchase' cannot be applied to a legal transaction under which a person, by the machinery of application and allotment, becomes a shareholder in the company. He does not "purchase" anything, when he does that. Relying upon the aforesaid observations, Mr. Kadam submitted that there is no case of transfer of shares and that GVK is not in breach of its obligations and the restrictions of transfer. The definition of "transfer" in the SHA does not, in my view, cover issuance and allotment of shares to any third party other than the plaintiffs. The issuance and allotment of shares is not prima facie a transfer, 2 (1964) 3 SCR 698 3 (1911) ILR Ch 73, 84 4 (1942) 1 Ch D 235 18/28 ::: Uploaded on - 07/11/2019 ::: Downloaded on - 08/11/2019 00:33:04 ::: NMCDL-2179-19-IA-1-19-6th Nov-19.doc which could fall foul of the prohibition made in the SHA or the order of the arbitral tribunal. In view of the fact that the expression 'transfer' does not specifically contemplate creation of new shares, GVK, prima facie, is not in breach of this obligation. In that view of the matter, no relief can be granted.
Supreme Court of India Cites 13 - Cited by 49 - A K Sarkar - Full Document

Life Insurance Corporation Of India vs Escorts Ltd. & Ors on 19 December, 1985

20. In the meantime, on a query from the court as to whether Bidvest was willing to extend the Long Stop Date, Mr. Dwarkadas submitted that he has instructions to state that the Long Stop Date cannot be further extended. Mr.Dwarkadas further submitted that AAI had contended that they were not interested in acquiring the shares and that is now a matter of record. It is GVK who filed a Section 9 application and since March, 2019, Bidvest has been dragged into litigation. The shares are of worth Rs.1248.75 crores and interest being lost on the said amount, he reiterated that Rs.70 crores had already been lost. According to him, Bidvest has complied with clauses 3.6 and 3.7 of the agreement and as presently advised, the plaintiffs have no right to interfere with the SHA as between co-shareholders. The plaintiffs are seeking to act as if they are shareholders and they also seek to enforce the plaintiffs' SPA against the co-shareholders, namely, GVK, ACSA and AAI through Bidvest. This he submitted is clearly not permissible. As far as principle of constructive trust is concerned, Mr. Dwarkadas has relied upon the decision of the Supreme Court in Life Insurance Corporation of India Vs. Escorts Limited and Others5, and invited my attention to paragraph 84 of the 5 (1986 )1 SCC 264 21/28 ::: Uploaded on - 07/11/2019 ::: Downloaded on - 08/11/2019 00:33:04 ::: NMCDL-2179-19-IA-1-19-6th Nov-19.doc judgment, in which the Supreme Court had occasion to deal with the rights of a transferee to get his name on the register, which must be exercised with due diligence, and observes that a constructive trustee does not extend to a case where a transferee takes no active interest "to get on the register". He further submitted that for a transfer to be effective between a transferor and transferee, what must be ascertained is whether a share transfer form had been executed. Without a transfer form being executed, there is no question of any constructive trustee coming into effect. The contention of the plaintiffs that Bidvest is constituted as a constructive trustee for and on behalf of the plaintiffs is therefore refuted by Mr. Dwarkadas.
Supreme Court of India Cites 100 - Cited by 801 - O C Reddy - Full Document
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