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M/S Meghal Homes Pvt. Ltd vs Shree Niwas Girni K.K.Samiti & Ors on 24 August, 2007

It is, therefore, apparent that the object of the scheme is not to revive the activities of the wound up company but it is a ruse to dispose of the assets of the company by a private arrangement and in such a situation, as pointed out by the Apex Court in the case of M/s. Meghal Homes Private Ltd. (supra), it is the duty of the Court in which the properties are vested on liquidation, to dispose of the properties, realize the assets and distribute the same in accordance with law.

Miheer H. Mafatlal vs Mafatlal Industries Ltd on 11 September, 1996

"We see no difficulty in reconciling the need to satisfy the requirements of both Sections 391 to 394A and Section 466 of the Companies Act while dealing with a Company which has been ordered to be wound up. In other words, we find no incongruity in looking into aspects of public interest, commercial morality and the bona fide intention to revive a company while considering whether a compromise or arrangement put forward in terms of Section 391 of the Companies Act should be accepted or not. We see no conflict in applying both the provisions and in harmoniously construing them and in finding that while the court will not sit in appeal over the commercial wisdom of the shareholders of a company, it will certainly consider whether there is a genuine attempt to revive the company that has gone into liquidation and whether such revival is in public interest and conforms to commercial morality. We cannot understand the decision in Miheer H. Mafatlal v. Mafatlal Industries Ltd. (supra) as standing in the way of understanding the scope of the provisions of the Act in the above manner. We are therefore satisfied that the Company Court was bound to consider whether the liquidation was liable to be stayed for a period or permanently while adverting to the question whether the Scheme is one for revival of the company or that part of the business of the company which it is permissible to revive under the relevant laws or whether it is a ruse to dispose of the assets of the company by a private arrangement. If it comes to the latter conclusion, then it is the duty of the court in which the 13 properties are vested on liquidation, to dispose of the properties, realize the assets and distribute the same in accordance with law."
Supreme Court of India Cites 18 - Cited by 259 - S B Majmudar - Full Document
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