SEBI AND CORPORATE LAWS

Vol. 81, Part 6, for the week of February 11 – February 17, 2008

CONTENTS

 

STATUTES

circular/press note

rbi/fema

-   Exim Bank’s Line of Credit (LoC) of USD 60 million to Myanmar Foreign Trade Bank, Myanmar - A.p. (DIR series) circular no. 26, dated 28-1-2008  

-   Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR - A.p. (DIR series) circular no. 25, dated 25-1-2008  

sebi

-   Removal of Initial Issue Expenses - circular no. md/cir no. 11/115723/08, dated  31-1-2008  

-   FII Investments in Debt Securities - CIRCULAR NO. imd/fii & C/27/2008, DATED 31-1-2008  

-   Extending number of centers where refund shall be made through ECS in public/rights issues - circular no. cfd/dil/dip/29/2008/01/02, DATED 1-2-2008  

reports 

table of cases

Gangeshwar Ltd. v. India Coal Traders (All.)  

Hema (P.) v. Muthusamy (M.) (Mad.)  

Neycer India Ltd. v. Commercial Tax Officer (Mad.)  

Sinha (S.K.), Chief Enforcement Officer v. Videocon International Ltd. (SC)  

subject index

Companies Act, 1956

Winding up

Circumstances in which a company may be wound up

-   Respondent supplied coal to appellant-company - Certain payments towards said supplies remained pending - As appellant did not pay amount due even after respondent’s notice of demand, respondent filed a winding up petition, alleging that appellant was unable to pay its debts, which included certain principal amount plus interest thereon - Company Judge, however, directed appellant to pay only principal amount to respondent - Appellant filed appeal against said order, but during pendency of appeal, it paid principal amount to respondent - Respondent also filed appeal claiming interest on principal amount - Whether since appellant never disputed claim of respondent before issue of notice under section 434, Company Judge had rightly directed appellant for payment of principal amount due to respondent - Held, yes - Whether, however, since liability of interest was not totally admitted, it would be appropriate for respondent to file a suit for award and recovery of interest before civil court and its appeal against order of Company Judge was liable to be dismissed - Held, yes - Gangeshwar Ltd. v. India Coal Traders (All.)  

Liability for fraudulent conduct of business

-   Whether Company Judge/Tribunal can give a declaration and pass an order either under section 542 or under section 543 or both only if an application is preferred by Official Liquidator or liquidator or any creditor or contributory of company-in-liquidation and any such application filed by administrator of that company is not maintainable - Held, yes - Whether Company Judge/Tribunal may give an appropriate declaration and pass order under sections 542 and 543, but for penal order under section 542(3) it can only give permission to Official Liquidator or liquidator to prefer an application before Court of competent criminal jurisdiction and no order of punishment with imprisonment or fine or both can be passed by Company Judge/Tribunal under section 542(3) - Held, yes - P. Hema v. M. Muthusamy (Mad.)  

Companies Act, 1956

-   Section 433  

-   Section 542  

Foreign Exchange Regulation Act, 1973

Payment for exported goods

-   Whether issuance of process in a criminal case can be equated with taking cognizance by a criminal court - Held, no - On 24-5-2002, a complaint was filed against company for contravention of section 18 - On same day, Chief Metropolitan Magistrate took cognizance of offence - However, process was issued on 3-2-2003 - On writ, High Court, by impugned order, quashed proceedings initiated against respondents on ground that cognizance could be said to have been taken when process was issued and since process was issued in February, 2003, proceedings were time-barred, in view of section 49 of FEMA – Whether, on facts, cognizance of offence had been taken by Chief Metropolitan Magistrate on 24-5-2003 and it could not be said that proceedings were barred by section 49(3) - Held, yes - Whether High Court was in error in equating issuance of process with taking cognizance by criminal court and in quashing proceedings treating them as  time-barred - Held, yes - Whether therefore order passed by High Court was to be set aside - Held, yes - S.K. Sinha, Chief Enforcement Officer v. Videocon International Ltd. (SC)  

Foreign Exchange Regulation Act, 1973

-   Section 18  

Sick Industrial Companies (Special Provisions) Act, 1985

Suspension of legal proceedings, contracts, etc.

-   Whether embargo envisaged in section 22 can apply only to dues which are included in sanctioned scheme and amounts like sales tax, etc., which a sick company is enabled to collect after date of sanctioned scheme, are not covered within section 22 - Held, yes - Neycer India Ltd. v. Commercial Tax Officer (Mad.)  

Sick Industrial Companies (Special Provisions) Act, 1985

-   Section 22  

 

CUMULATIVE INDEX TO VOLUME 81

STATUTES 

circular/press note

insurance matters

- Benefit illustrations for Unit Linked Products - circular no. 49/irda/actL/ulip/january-08, dated 1-1-2008

rbi/fema

- Permission for short selling of equity shares by SEBI registered FIIs - a.p. (dir series) circular no. 23, dated 31-12-2007

- Exim Bank’s Line of Credit (LoC) of USD 5 million to Nigerian Export-Import Bank - A.p. (DIR series) circular no. 24, dated 23-1-2008

- Exim Bank’s Line of Credit (LoC) of USD 60 million to Myanmar Foreign Trade Bank, Myanmar - A.p. (DIR series) circular no. 26, dated 28-1-2008

- Deferred Payment Protocols dated April 30, 1981 and December 23, 1985 between Government of India and erstwhile USSR - A.p. (DIR series) circular no. 25, dated 25-1-2008

rbi/nbfcs

- Regulatory framework for Mortgage Guarantee Company - CIRCULAR NO. DNBS/PD(MGC) C.C. 111/ 03.11.001/2007-08, DATED 15-1-2008

sebi

- Introduction of Mini-derivative (Futures and Options) Contract on Index (Sensex and Nifty) - circular no. dnpd/cir-33/2007, dated 27-12-2007

- Amendments to Equity Listing Agreement - circular no. cfd/dil/la/4/2007/27/12, dated 27-12-2007

- Change in Affiliation of Sub-brokers - circular no. mirsd-dr 1/mk/cir-15/111600/07, dated 20-12-2007

- Establishment of Connectivity with both Depositories NSDL and CDSL - Companies eligible for shifting from Trade for Trade Segment (TFTS) to Rolling Segment - circular no. mrd/dop/se/cir-16/2007, dated 24-12-2007

- Waiver of load for direct applications - circular no. imd/cir no. 10/112153/07, dated 31-12-2007

- Introduction of Index options with longer tenure - circular no. dnpd/cir-34/2008, dated 11-1-2008

- Introduction of Volatility Index - CIRCULAR NO. DNPD/CIR-35/2007, DATED 15-1-2008

- Trading and settlement of trades in dematerialized scrips - CIRCULAR NO. mrd/se/dep/cir-1/2008, DATED 22-1-2008

- Removal of Initial Issue Expenses - circular no. md/cir no. 11/115723/08, dated 31-1-2008

- FII Investments in Debt Securities - CIRCULAR NO. imd/fii & C/27/2008, DATED 31-1-2008

- Extending number of centers where refund shall be made through ECS in public/rights issues - circular no. cfd/dil/dip/29/2008/01/02, DATED 1-2-2008

notification

companies act

- Section 25 of the Companies Act, 1956 - Charitable Companies - Power to dispense with “Limited” in name of charitable or other company - Rescission of Order No. S.O. 3879, dated 22-12-1962 regarding registration fee in respect of companies licensed under section 25 of Companies Act - notification no. s.o. 2218(e), dated 28-12-2007

foreign exchange management act

- Section 17 of the Foreign Exchange Management Act, 1999 - Appeal to Special Director (Appeals) - Notified Special Director - notification no. s.o. 44(e), dated 8-1-2008

prevention of money laundering act

- Section 57 of Prevention of Money Laundering Act, 2002 - Letter of request to Contracting State in certain cases - Specified letter of request - NOTIFICATION NO. S.O. 83(E), DATED 14-1-2008

rbi/nbfcs

- Section 45-I(f)(iii) of the Reserve Bank of India Act, 1934 - Non-Banking Financial Company - Notified Non-Banking Financial Company - NOTIFICATION NO. DNBS (MGC) 1/CGM(PK)-2008, DATED 15-1-2008

- Section 45NC of the Reserve Bank of India Act, 1934 - Power of bank to exempt - Notified Non-Banking Financial Company - NOTIFICATION NO. DNBS (MGC) 2/CGM(PK)-2008, dated 15-1-2008

SEBI

- Section 4A of the Securities Contracts (Regulation) Act, 1956 - Corporatisation and Demutualisation of Stock Exchanges - Notified date - notification no. mrd/dsa/111917/2007, dated 31-12-2007

- Section 4 of the Securities Contracts (Regulation) Act, 1956 - Grant of recognition to Stock Exchange - Renewal of recognition to Vadodara Stock Exchange Limited, Vadodara - notification f. no. sebi/le/112072/08(e), dated 1-1-2008

order

companies act

- Section 25 of the Companies Act, 1956 - Charitable Companies - Power to dispense with “Limited” in name of charitable or other company - Withdrawal of exemption given under section 303 of Companies Act vide Notification No. S.O. 1578, dated 1-7-1961 in respect of companies licensed under section 25 of Companies Act - order no. s.o. 2219(e), dated 28-12-2007

rules/regulations

prevention of money laundering act

- Prevention of Money Laundering (Appointment and Conditions of Service of Chair-person and Members of Appellate Tribunal) Rules, 2007 - notification no. g.s.r. 519(e), dated 1-8-2007

- Prevention of Money Laundering (Appointment and Conditions of Service of Chair-person and Members of Adjudicating Authorities) Rules, 2007 - notification no. g.s.r. 520(e), dated 1-8-2007

rbi/fema

- Foreign Exchange Management (Transfer or Issue of Any Foreign Security) (Amendment) Regulations, 2007 - Amendments in regulations 2, 6, 6B, 8, 16, 18, 22 and 26; insertion of regulation 19A and Schedule - notification no. g.s.r. 13(e) [no. fema 164/2007-rb], dated 9-10-2007

- Foreign Exchange Management (Permissible Capital Account Transactions) (Amendment) Regulations, 2007 - Amendment in regulation 4 - notification no. g.s.r. 14(e) [no. fema 165/2007-rb], dated 10-10-2007

SEBI

- Securities and Exchange Board of India (Foreign Institutional Investors) (Second Amendment) Regulations, 2007 - Amendment in regulation 15 - NOTIFICATION F. No. 11/LC/GM/2007/31/12/2007, DATED 31-12-2007

Magazine

features

- Article Browser

banking laws

Abhinav Kumar

- Role of asset management companies in resolving banking and financial crisis

companies act

l.v.v. iyer

- Your queries

Company law

r. kalidas (Company Secretary)

- Law relating to interim dividend - An analysis

competition law

surendra u. kanstiya (Company Secretary)

- Competition test for big mergers

corporate laws

Ankur sood and vardaan ahluwalia

- Corporate Criminal Liability : A post Standard Chartered Bank’s case analysis

m. srinivas

- Industrial Sickness in India

l.v.v. iyer

- Corporate Law Referencer

corporate management practices

c.s. balasubramaniam (Professor of Finance at Institute of Management and Computer Studies, Thane)

- Balanced score card - Concept, implementation and emerging perspectives

general topic

charu malhotra (Company Secretary)

- The outsourcing wave

readers’ views

vivek sadhale (Company Secretary) and vikas agarwal (Asstt. Manager-Secretarial, Persistent Systems Ltd., Pune)

- Go chase overseas entities, Indian Venture Capital Funds

securities laws

sudhendhra putty (Company Secretary)

- Analysis of revised clause 41 of the listing agreement

priyadarshini shetty

- Disgorgement - Its use and misuse?

Case Digest

Table of cases

Canteen Mazdoor Sabha v. Metallurgical Engg. Consultants (I) Ltd. (SC)

Everest Advertising (P.) Ltd. v. State, Government of NCT of Delhi (SC)

Khamgaon Urban Co-op. Bank Ltd. v. Karunashanhar Ramkishore Tiwari (Bom.)

Srinivasa Rice & Flour Mill v. Authorised Officer, State Bank of India (AP)

Reports

Table of Cases

Andhra Printers Ltd. v. Arjun Rao (V.) (AP)

Areva T and D India Ltd., In re (Cal.)

Asha Anil Kumar Kataria v. Ashok Kumar (Bom.)

Asian Telephone Services Ltd., In re (MP)

Bharat Heavy Plate & Vessels Ltd. v. Asstt. CCE (AP)

Brij Mohan Grover v. O.L., High Court of Bombay (Bom.)

Director of Enforcement v. Kothari Vegetable Products Ltd. (ATFFE - New Delhi)

Dolphin Investment (P.) Ltd. v. C. Pinto Trade Commerce (P.) Ltd. (Bom.)

Enforcement Directorate v. Ilyas Moosa (AP)

Enforcement Directorate v. Sangeeta Granites Ltd. (ATFFE - New Delhi)

Erach Boman Khavar v. Tukaram Sridhar Bhat (Bom.)

Gangeshwar Ltd. v. India Coal Traders (All.)

Ghanshyam Das Moolrajani v. Enforcement Directorate (Raj.)

Hema (P.) v. Muthusamy (M.) (Mad.)

Jain (P.D.) v. Oswal Agro Mills Ltd. (Punj. & Har.)

Jain (S.P.) v. Official Liquidator (Punj. & Har.)

Kanoria Wisconsin Centrifugal Ltd., In re (Cal.)

Kiran (K.R.) v. Vidya Pracharanam (P.) Ltd. (CLB - Chennai)

Kultar Sehgal v. Broadvision Digital Prints (India) (P.) Ltd. (CLB - New Delhi)

Kyatanagoudar (B.S.) v. Maharashtra Apex Corporation Ltd. (Kar.)

M.H.F. International v. Director, Enforcement Directorate (ATFFE - New Delhi)

Mata Holding (P.) Ltd. v. Dy. Director, Enforcement Directorate (ATFFE - New Delhi)

Mohd. Saleem, Proprietor v. Enforcement Directorate (ATFFE - Delhi)

Muniswamappa Sonnegowda (P.) v. Mysore Lighting Works (P.) Ltd. (CLB - Chennai)

Narendra Kumar Jain v. Ahimsa Mines and Minerals Ltd. (CLB - New Delhi)

Neycer India Ltd. v. Commercial Tax Officer, Cuddalore (Mad.)

Official Liquidator of Dunford Fabrics Ltd. v. G.C. Lohia (Kar.)

Official Liquidator, Metallic Soaps and Chemicals (P.) Ltd. (In Liquidation) v. Manager, Karnataka State Financial Corpn. (Kar.)

Omer A. Vahedna v. Director, Enforcement Directorate (ATFFE - New Delhi)

Paliwal (J.K.) v. Paliwal Steels Ltd. (CLB - New Delhi)

Peerless General Finance & Investment Co. Ltd. v. Poddar Projects Ltd. (Cal.)

Polymermann (Asia) (P.) Ltd. v. Union of India (Bom.)

R.G. Softdrinks (P.) Ltd. v. Official Liquidator (Delhi)

Rashtriya Chemicals & Fertilizers Ltd. v. State Bank of Patiala (Delhi)

Rydak Syndicate Ltd. v. Roshanlal Agarwal (Cal.)

Shanth Kumar (K.N.) v. The Printers (Mysore)(P.) Ltd. (CLB - Chennai)

Shree Rama Multi-Tech Ltd. v. SEBI (SAT - Mum.)

Sinha (S.K.), Chief Enforcement Officer v. Videocon International Ltd. (SC)

Sri Yarnala Leela Krishna Prasad v. Central Bank of India (AP)

State Bank of India v. Sapna Scooters Industries (P.) Ltd. (All.)

Sudharshan Exporters v. Directorate of Enforcement (ATFFE - New Delhi)

Thimme Gowda (M.) v. SPR Sugars (P.) Ltd. (CLB - Chennai)

Timmappa (V.) v. M.G. Brothers Finance Ltd. (AP)

Trade Well v. Indian Bank (Bom.)

Union of India v. ABN Amro Bank (Delhi)

Union of India v. Sunair Hotels Ltd. (CLB - New Delhi)

VCCL Ltd. v. Ram Karan (All.)

Vaishu Engineering Industries Ltd. (In Liquidation) v. A.P. Industrial Development Corpn. (AP)

Vast Textiles Ltd., In re (Raj.)

Ved Kapoor v. Kalima Plastics (P.) Ltd. (CLB - New Delhi)

Waterfall Estate (East) (P.) Ltd. v. State of Tamil Nadu (Mad.)

Subject Index TO REPORTS

Companies Act, 1956

Amalgamation

- Transferee-company filed petition for sanction of proposed scheme of amalgamation of two transferor-companies with it - Central Government objected to one of clause of scheme, which laid down that difference between amount recorded as additional share capital issued by transferee-company upon amalgamation and amount of share capital of transferor companies in lieu whereof such additional share capital was to be issued, would be adjusted against and reflected in general reserves and/or such other reserves of transferee-company as its board of directors would determine - According to Central Government, difference arising out of scheme of amalgamation should not be treated by transferee-company as amalgamation reserve, which should not be free for distribution to shareholders in form of dividend or bonus shares - Whether inasmuch as Accounting Standard 14 (AS-14), which deals with treatment of accounts upon amalgamation, does not specifically require treatment of such surplus or deficit in manner that Central Government suggested, such onerous condition could not be foisted upon petitioner - Held, yes - Areva T and D India Ltd., In re (Cal.)

- Whether when a scheme seeks merger of authorised capital of a transferor-company into that of transferee, there is neither any merger sought, nor is any merger of such kind possible; it is indeed a term of scheme or an application to Court sanctioning scheme for an increase in authorised capital of transferee-company by extent of authorised capital of transferor-company - Held, yes - Whether single-window clearance that sanction of a scheme affords to applicants is as to procedure and so as to avoid several applications being made in respect of several matters and for all of them being combined into one, such abridged or facilitating procedure cannot affect right of revenue to receive fees that would otherwise be payable in respect of any part of approval or for purpose of giving effect to approval - Held, yes - Whether, therefore, transferee-company is liable to pay additional fee for consequential increase of its authorised capital following sanction of a scheme of amalgamation - Held, yes - Whether right accrued to a company as to its authorised share capital upon payment of requisite fees, is not ‘property’ as defined under section 394(4)(a); it is a right unique to each company and is incapable of being transferred - Held, yes - Areva T and D India Ltd., In re (Cal.)

- Petitioner-transferor-company filed a company petition under section 391/394 seeking its amalgamation along with six other companies with transferee-company - All persons, who were directly or indirectly associated and dealing with the transferor-companies, such as shareholders, creditors, Registrar of Companies, Regional Director of Companies Affairs, had given their no objection certificate/consent for approval of scheme and none of liabilities of any nature of either of companies was, in any way, going to be adversely affected by scheme - Whether proposed scheme was to be sanctioned - Held, yes - Asian Telephone Services Ltd., In re (MP)

Company Law Board

Enforcement of orders of

- Original authorized capital of company consisted of 200 equity shares, which got subsequently enhanced to 1,200 equity shares - Paid-up capital before enhancement of capital accounted for 162 shares and remaining 38 shares were not admittedly issued - CLB, by an order, had directed company to issue shares in favour of petitioner Nos. 1 to 4 from and out of its unissued enhanced share capital in proportion to their existing shareholding in accordance with principles approved by board of directors - In compliance with said order, company allotted 110 shares to petitioner Nos. 1 and 2 but no share was allotted to petitioner Nos. 3 and 4 (applicants herein) - On application filed by applicants under section 634A, company contended that share capital was enhanced by 1,000 shares, out of which, 110 shares alone remained unissued and in view of issuance of entire 110 unissued shares in favour of petitioner Nos. 1 and 2, company could not allot any further shares to applicants - Whether when paid-up capital of company, after issuance of 1,000 shares, accounted for 1,162 shares as against authorized capital at 1,200 shares, thus, leaving 38 shares as unissued, plea of company that there were no unissued shares for issuance in favour of applicants, could be sustained - Held, no - Whether company was to be directed to issue shares to applicants out of unissued 38 shares in ratio and at price approved by board of directors - Held, yes - K.R. Kiran v. Vidya Pracharanam (P.) Ltd. (CLB - Chennai)

Compromise and arrangement

- Whether ‘majority of the members’ contemplated in section 391 is a majority in number present and voting at meeting - Held, yes - B.S. Kyatanagoudar v. Maharashtra Apex Corporation Ltd. (Kar.)

- High Court, while allowing company petition filed by petitioner-company for approving scheme of arrangement, directed to delete para 19(c) of section 4 of scheme, which laid down that since on arrangement share capital of transferor-companies would become authorised capital of transferee-company, no fee to Registrar of Companies or stamp duty to State Government would be payable, holding that capital of company can be increased only after following procedure prescribed under Act and payment of requisite fee to Registrar of Companies and Stamp Duty to State Government - In instant application, petitioner-company sought modification of said order specially direction to delete para 19(c) of scheme, stating that said para did not contemplate that relevant provisions of Companies Act would not be complied with - Petitioner relied upon decisions in Juggilal Kamlapat Holding Ltd., In re [2006] 68 SCL 40 (All.) and Hotline Hol Celding (P.) Ltd., In re [2005] 127 Comp. Cas. 165 (Delhi) to contend that where in case of merger, capital of transferor-companies becomes authorised capital of transferee-company, no fee to Registrar of Companies or Stamp Duty to State Government is payable - Whether in view of ratio indicated in aforesaid two decisions, impugned order omitting para 19(c) was to be deleted and scheme, as prayed for, was to be approved, but subject to fulfilling condition of enhancing authorised capital after following procedure under Act - Held, yes - Vast Textiles Ltd., In re (Raj.)

- Whether wide powers have been given to Company Court to modify scheme of a compromise or arrangement as it may consider necessary for proper working of compromise or arrangement and Court can exercise these powers even suo motu without calling meeting of all members or creditors at time of sanctioning scheme - Held, yes - Whether workers of company, who were not paid their dues, were creditors of company and, therefore, persons entitled to propose a scheme under section 391 - Held, yes - Petitioner, who was shareholder and ex-managing director of company in liquidation, filed petition seeking sanction of scheme of arrangement between company and its shareholders, creditors and workers - Scheme was approved by shareholders and creditors, but workers did not approve scheme and suggested modifications therein - Whether since no objection had been raised to scheme as modified by workers and said scheme was more advantageous to all concerned, scheme as modified by workers should be sanctioned and scheme proposed by petitioner was liable to be rejected - Held, yes - Brij Mohan Grover v. O.L., High Court of Bombay (Bom.)

Courts

- Whether provisions of section 10 have application to suits for recovery of money filed by a company registered under Act - Held, no - Whether since Companies Act does not contain provisions relating to recovery of money, either lent by or borrowed from, a company registered under provisions of Act and jurisdiction of civil court for recovery of money lent by or borrowed from company is not, either expressly or by implication, barred by provisions of said Act, in view of section 9 of Code of Civil Procedure, civil court will have jurisdiction to entertain suit for recovery of money filed by a company registered under Companies Act, from its debtors - Held, yes - V. Timmappa v. M.G. Brothers Finance Ltd. (AP)

Investigation of company’s affairs in other cases

- Whether scope of investigation under section 237(b) is wide enough to include past acts of defaulter as if it is an act of past presentia - Held, yes - Whether CLB has an onerous duty to form an opinion with regard to existence of intent to defraud before ordering any investigation under section 237(b) - Held, yes - Petitioner, holding 24.17 per cent shares in respondent-company, filed petition under sections 397 and 398, alleging that respondents had fraudulently allotted shares of Rs. 21 crores to themselves without actually bringing any cash for same in respondent-company - CLB dismissed said petition accepting respondents’ plea that in terms of a memorandum of understanding for sale of their properties, they had received an advance of Rs. 21 crores from purchaser, and said amount was brought in respondent-company for purchase of impugned shares - Thereafter, petitioner, along with Union of India, filed application seeking for investigation into affairs of respondent-company, alleging that whole case of respondents was based on memorandum of understanding, which was a false and fabricated document - Whether in view of facts that petitioner had invested in equity of respondent-company even after dismissal of its petition by CLB, and that project of respondent-company was successfully functional, it could not be said that any case was made out for ordering investigation under section 237(b) - Held, yes - Union of India v. Sunair Hotels Ltd. (CLB - New Delhi)

Meetings and proceedings

Length of notice for calling meeting

- Whether requirement of giving not less than twenty one days notice under section 171 is inapplicable to private limited companies - Held, yes - P. Muniswamappa Sonnegowda v. Mysore Lighting Works (P.) Ltd. (CLB - Chennai)

Oppression and mismanagement

- Petitioners filed petition under section 397/398, alleging that company and its promoters did not comply with MOU, in terms of which, petitioners were to get fifty per cent shares and equal participation in financial management, and had mismanaged affairs of company to detriment of petitioners and other shareholders - Petitioners contended that loan advanced by them was siphoned off by respondents in complete disregard to purpose for which it was advanced; that share certificates were not endorsed despite handing over shares to company secretary of company for endorsement; that company had closed bank account and changed its registered office without any intimation or notice to them and without following proper procedure - However, petitioners had failed to prove their case and facts and circumstances of case revealed that respondents had acquiesced to terms of MOU, and petitioners themselves had not endeavoured to get it implemented in de facto; that they had not brought in required funds, and by their conduct had acted contrary to interest of company - Whether, on facts, equity was in favour of respondents as it were they who had been nurturing company even while facing brunt of various cases against them and it was conduct of petitioners which had been prejudicial to interest of functioning of company - Held, yes - Whether since no act of oppression or mismanagement in affairs of company could be established by petitioners, petition filed by them was to be dismissed - Held, yes - Narendra Kumar Jain v. Ahimsa Mines and Minerals Ltd. (CLB - New Delhi)

- Whether where entire grievances and reliefs claimed by petitioners were found flowing from share purchase agreement entered into between petitioners and respondents, no application would lie before CLB under section 397/398 for any remedial measure - Held, yes - Whether isolated grievance of petitioner that respondent No. 2 was convening extraordinary general meeting of shareholders of company for amendment of articles was enough for claiming any relief under section 397 - Held, no - M. Thimme Gowda v. SPR Sugars (P.) Ltd. (CLB - Chennai)

- Whether if directors of a company exercise their power to issue further shares not for benefit of company, but simply and solely for their personal aggrandizement and to detriment of company, CLB will interfere and prevent them from doing so - Held, yes - Whether if a member is deprived of his privilege and right, it will be undoubtedly harsh, burdensome and wrongful and will necessarily be an act of oppression to member concerned - Held, yes - Whether further issuance of shares, which resulted in conversion of petitioners into minority, was nothing but an act of oppression and, therefore, was liable to be set aside - Held, yes - P. Muniswamappa Sonnegowda v. Mysore Lighting Works (P.) Ltd. (CLB - Chennai)

- Whether petitioner having participated in annual general meeting could challenge minutes of meeting as invalid and unenforceable - Held, no - Whether grievances arising out of contractual obligations between respective contesting parties can be agitated in a section 397/398 proceeding - Held, no - Whether mere non-filing of statutory returns would attract provisions of section 397 - Held, no - P. Muniswamappa Sonnegowda v. Mysore Lighting Works (P.) Ltd. (CLB - Chennai)

- Whether old issues, which had already been waived and acquiesced by parties by their conduct in past, could be raked up in order to raise a plea of unclean hands in petition under section 397/398 - Held, no - Whether appointment of respondents as additional directors to create a new majority in illegal manner by forging signature of petitioner on Form No. 32 and without complying with provisions of Act would be an act of oppression, particularly when circumstances did not warrant expansion as company was not carrying on any regular business actively and had become inoperational for quite some time - Held, yes - Whether simply fabricating Form No. 32 and filing same with ROC and getting a certified copy thereof could give a stamp of genuineness to such a document so as to contend that appointment of additional directors was legal and valid - Held, no - Whether selling off assets of company by respondent-directors in favour of their family members for inadequate consideration and at back of petitioners, who were majority shareholders in company, was not only an act of oppression and mismanagement but also a serious breach of fiduciary capacity within which directors have to conduct affairs of company - Held, yes - Whether, therefore, impugned sale deserved to be set aside and inadequate consideration was to be brought back into account of company - Held, yes - J.K. Paliwal v. Paliwal Steels Ltd. (CLB - New Delhi)

- Petitioners, claiming to hold twenty per cent shares in company, alleged that second respondent, being MD of company, was guilty of transferring business of company to firm K owned by his company, leasing out various portions of land belonging to company to said firm at very low rent, selling land belonging to company to a benami of respondents at very low price, and transferring certain shares in his name - Whether since company had ceased to be doing any business and transfer of business, if any, had taken place more than five years ago, allegation of diversion of business of company to firm K could not be made - Held, yes - Whether in view of facts that rent charged on portion of land leased to firm K was very low in comparison to rent charged from others, board of directors was to be directed to fix rental on a realistic basis - Held, yes - Whether once need for sale of portion of land was established, it was for board of directors to decide portion of land to be sold and no one could challenge such decision - Held, yes - Whether once factum of release of advertisement for sale of land was established, no one could complain that enough offers had not been received or land was sold at low price - Held, yes - Whether when there was an admitted liability in form of bank loan, which could be reduced by availing OTS, it was for board of directors to decide timing of availing of same and no shareholder could claim that company should have waited till last date - Held, yes - Whether as regards transfer of shares in name of second respondent, since none of transferors of impugned shares had questioned factum of transfer and since percentage holding of petitioners of 20 per cent as claimed by them in petition had not in any way been affected, petitioners could not impugn said transfers - Held, yes - Whether on facts, petitioners had failed to establish any of allegations; however, since there was complete loss of mutual trust and confidence among parties, petitioners were to be given an option to go out of company on receipt of consideration for their shares - Held, yes - Ved Kapoor v. Kalima Plastics (P.) Ltd. (CLB - New Delhi)

- Petitioner was director and editor of respondent No. 1, a publishing company - He filed petition under section 397/398 complaining about his removal from post of editor and appointment of respondent No. 2 as editor without sanction of board of directors - CLB, by an ex parte interim order, directed respondents to maintain status quo regarding position of petitioner as editor - Respondents sought for quashing of said order, contending that it had been practice in company for managing director to appoint editor and petitioner's appointment as editor was also not by board of directors, but by respondent No. 2 who was occupying position of a managing director and, thus, appointment of respondent No. 2 as editor of publications followed by statutory declarations was decision taken by competent person in normal course of business - Whether since in terms of articles of association of company, power of managing director was not absolute, but only subject to supervision, control and directions of board of directors, appointment or removal of editor could be made only with sanction of board of directors of company - Held, yes - Whether, therefore, board of directors of company would convene meeting to deliberate and decide appointment of editor and till that process was over, status quo in regard to position of petitioner as editor would be maintained - Held, yes - K.N. Shanth Kumar v. The Printers (Mysore) (P.) Ltd. (CLB - Chennai)

- Whether where respondents had squarely refuted petitioners’ allegations of mismanagement and siphoning off of funds of company and their preliminary objection that petitioners had not come with clean hands was also found to be true, petition filed by petitioners under section 397/398 deserved to be dismissed - Held, yes - Kultar Sehgal v. Broadvision Digital Prints (India) (P.) Ltd. (CLB - New Delhi)

Share certificate

Limitation of time for issue of

- Whether right to get share certificates within three months of allotment is an irrevocable right vested in every allottee of shares and is enforceable through an order of CLB under section 113(3) - Held, yes - P. Muniswamappa Sonnegowda v. Mysore Lighting Works (P.) Ltd. (CLB - Chennai)

Subsidiary company

- ‘K’ Ltd. transferred its two tea estates to its two subsidiary companies - While getting registered instruments of transfer, remission of stamp duty was claimed in accordance with Notification No. 1224 issued by State of Tamil Nadu - Sub-Registrar allowed remission of stamp duty and registered documents - District Registrar, however, asked for payment of stamp duty on ground that transferor-company did not hold 90 per cent of issued share capital of transferee-companies as required under notification in question to avail stamp duty remission - Evidence on record showed that holding of issued share capital of transferor-company was 14,493 shares out of issued share capital of 90,350 shares in one company and 8,585 shares out of issued share capital of 35,350 shares in other company - Whether there was any illegality in impugned order - Held, no - Waterfall Estate (East) (P.) Ltd. v. State of Tamil Nadu (Mad.)

Transfer of shares

Power to refuse registration and appeal against refusal

- Whether shares of public companies are freely transferable between transferor and transferee and company has nothing to do with same in case by virtue of sanction of scheme by Court, certain shares are transferred from transferor-company to transferee-company; in such a case, company is only obliged to record such rectification once shares are lodged with it by person who is lawful person to do so - Held, yes - Whether, in such a case, documentation contemplated in section 108 is required to be done - Held, no - Whether once order of sanction is passed by Court and same is indicated to company by way of application, company should not refuse registration on plea of limitation - Held, yes - Peerless General Finance & Investment Co. Ltd. v. Poddar Projects Ltd. (Cal.)

Rectification of register on

- Whether in terms of section 111A, in case of refusal of company to register transfer without sufficient cause, transferee has to wait for two months to approach CLB; however, such two months period is not an outer limit contemplated in said section - Held, yes - Peerless General Finance & Investment Co. Ltd. v. Poddar Projects Ltd. (Cal.)

Winding up

Avoidance of certain attachment, executions etc.

- On failure of appellant-company to repay its loan, certain property of appellant was attached by Pradeshiya Industrial and Investment Corporation of UP (PICUP) - On other hand, some creditors filed winding up petition against appellant, which remained pending till 10-10-1984 and was dismissed on 19-2-1986, on account of non-prosecution - Meanwhile, property of appellant was put on auction under U.P. Public Moneys (Recovery of Dues) Act, 1972 wherein PICUP purchased said property and thereafter transferred same to respondent No. 2 on 19-1-1990 - Thereafter on 28-9-1994, appellant-company filed an application seeking restoration of winding up petition - Petition was restored, but effective only from 28-9-1994 - Thereafter, Official Liquidator attached all assets of appellant including asset sold by PICUP to respondent No. 2 - Respondent No. 2 filed an application seeking desealing of his asset, which application was allowed by Company Judge - Whether since property had been sold in public auction in terms of provisions of 1972 Act, which had become final and binding, Company Judge was justified in holding that public auction in favour of PICUP could not be challenged before Company Court - Held, yes - R.G. Softdrinks (P.) Ltd. v. Official Liquidator (Delhi)

- Whether sale effected by State Financial Corporation of company’s property without leave of Court after commencement of winding up proceedings was void in terms of section 537(1)(b) - Held, yes - Official Liquidator, Metallic Soaps and Chemicals (P.) Ltd. (In Liquidation) v. Manager, Karnataka State Financial Corpn. (Kar.)

- Whether after liquidation proceedings have commenced, any attachment or sale of assets of said company, effected without leave of Court and without association with Official Liquidator, would be null and void - Held, yes - Whether once proceedings of BIFR recommending winding up of company are received by registry, proceedings for winding up would be deemed to have commenced and pending before High Court - Held, yes - Whether where auction purchaser, after purchasing company’s property in auction bona fide without having any notice of pendency of winding up proceedings against company, had invested huge amount on purchased property and Official Liquidator also did not move High Court immediately after sale or within reasonable time, but after seven years, sale in favour of auction purchaser could not be interfered with - Held, yes - Vaishu Engineering Industries Ltd. (In Liquidation) v. A.P. Industrial Development Corpn. (AP)

Circumstances in which a company may be wound up

- In terms of an agreement, petitioner advanced certain amount to respondent-company ‘S’ - ‘P’ respondent-company and one ‘R’ stood as first and second guarantors - ‘S’ defaulted in repayment and petitioner issued notices to all respondents - Since no repayment was made, petitioner filed petitions under section 433(e) against ‘S’ and ‘P’ - During pendency of petitions, parties went for arbitration and in terms of an award, ‘P’ and ‘R’ agreed jointly to pay certain amount to petitioner - However, thereafter no payment was made, rather respondents challenged maintainability of petitions on grounds that petitioner’s debt was contingent and disputed, and that respondents were required to be given fresh notice in terms of section 434, since under arbitral award, cause of action had changed as well as liabilities inter se amongst respondents had also changed - Whether since petitioner had called upon ‘S’ and ‘P’ and both had failed to make payment due to petitioner under agreement, it could be said that petitioner was a contingent creditor and there was any contingency to be met - Held, no - Whether, on facts, parties went for arbitration due to differences between respondents inter se and there was no dispute at all as regards liability of respondents towards petitioner in terms of agreement in question - Held, yes - Whether since notice was given to both respondents, it was certainly not expected from petitioner to have given a fresh notice, after award was filed and winding up petitions could not be dismissed on that ground - Held, yes - Whether therefore, winding up petitions were to be admitted - Held, yes - Dolphin Investment (P.) Ltd. v. C. Pinto Trade Commerce (P.) Ltd. (Bom.)

- Respondent-company defaulted in payment of dividend payable to appellant - Appellant filed winding up petition, but later parties resolved their differences and, therefore, Company Court passed a consent order - Respondent paid settled amount - Thereafter, appellant claimed further interest under section 205A(4) - Single Judge of High Court dismissed his application and, therefore, appellant filed instant appeal - Whether no proceedings could have been initiated by appellant since respondent had agreed to pay a sum of Rs. 1.51 crores as full and final amount settled between parties for all claims which included claim of interest - Held, yes - Whether application and appeal of appellant were a sheer misuse of process of Court and there being no merit in appeal, same was liable to be dismissed - Held, yes - P.D. Jain v. Oswal Agro Mills Ltd. (Punj. & Har.)

- Whether in absence of any pleadings or prayer for winding up of company on any of grounds mentioned in section 433, mere filing of petition under heading of some of its sub-clauses, would not automatically mean that there is a prayer for winding up of company - Held, yes - Whether where petition was titled as company petition under section 433(c), (d), (e) and (f), but, in substance, it contained allegation that since proceedings were pending before Industrial Tribunal, company be restrained from transferring or alienating property, during pendency of those proceedings, Company Judge was justified in allowing petition - Held, no - VCCL Ltd. v. Ram Karan (All.)

- Respondent’s petition for winding up of appellant-company on ground that it failed to pay its dues was admitted by Company Judge - Appellant challenged said order, inter alia, on ground that respondent’s claim could not be adjudicated in summary proceedings - Whether fact that during pendency of petition, appellant remitted certain amount towards respondent’s dues and statement of appellant’s advocate before Company Court that at best respondent’s claim could be of Rs. 3,49,000 and not Rs. 5,50,417 as claimed by him showed that as on that date, said amount was due and payable by appellant to respondent and, therefore, there was no reason to interfere with order passed by Company Judge on given facts - Held, yes - Rydak Syndicate Ltd. v. Roshanlal Agarwal (Cal.)

- Respondent supplied coal to appellant-company - Certain payments towards said supplies remained pending - As appellant did not pay amount due even after respondent’s notice of demand, respondent filed a winding up petition, alleging that appellant was unable to pay its debts, which included certain principal amount plus interest thereon - Company Judge, however, directed appellant to pay only principal amount to respondent - Appellant filed appeal against said order, but during pendency of appeal, it paid principal amount to respondent - Respondent also filed appeal claiming interest on principal amount - Whether since appellant never disputed claim of respondent before issue of notice under section 434, Company Judge had rightly directed appellant for payment of principal amount due to respondent - Held, yes - Whether, however, since liability of interest was not totally admitted, it would be appropriate for respondent to file a suit for award and recovery of interest before civil court and its appeal against order of Company Judge was liable to be dismissed - Held, yes - Gangeshwar Ltd. v. India Coal Traders (All.)

Liability for fraudulent conduct of business

- Whether Company Judge/Tribunal can give a declaration and pass an order either under section 542 or under section 543 or both only if an application is preferred by Official Liquidator or liquidator or any creditor or contributory of company-in-liquidation and any such application filed by administrator of that company is not maintainable - Held, yes - Whether Company Judge/Tribunal may give an appropriate declaration and pass order under sections 542 and 543, but for pe