Official Liquidator,Calcutta vs Ujjain Nagar Palika Nigam

The Supreme Court examined whether the Ujjain Nagar Palika Nigam could claim property and water taxes from the Official Liquidator of a company in liquidation from the date of winding-up until sale confirmation. The High Court had dismissed the appeals filed by the Liquidator against orders allowing the tax claims. The Court upheld the decisions, emphasizing the legal obligation of the company in liquidation to settle such taxes during the liquidation process. The judgment clarifies the liability of the company in liquidation for property and water taxes during the winding-up proceedings.