N.Shanmugasundarm v. The Official Liquidator,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 04.07.2025

CORAM

THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY Comp.A.No.127 of 2025 in C.P.No.78 of 2008 N.Shanmugasundarm S/o.Late Mr.L.Narayanan Chettiar, R/o.Flat A-1,Vridhi Apts, 45(22),1st Main Road, Raja Annamalaipuram, Chennai-600028 ... Applicant -vsThe Official Liquidator, High Court,Madras M/s.Sree Visalakshi Mills Pvt Ltd(in Liquidation) Represented by the Official Liquidator, High Court,Madras.

... Respondent For Applicant : Mr.Sriram Venkatavaradan For Respondent : Ms.B.Ambili, Deputy Official Liquidator **********

ORDER

A shareholder of the company in liquidation has presented this application for a direction to the Official Liquidator to engage the services 1/2 https://www.mhc.tn.gov.in/judis

SENTHILKUMAR RAMAMOORTHY,J rna of a lawyer with domain expertise to file an appeal against order dated 20.02.2025 of the assessing officer in proceedings relating to the company in liquidation.

2. The Official Liquidator agrees that it is appropriate that a lawyer with expertise in Income Tax laws be engaged for the above purpose. Mr.S.Sridhar, Advocate, had previously represented the Official Liquidator before the Income Tax Appellate Tribunal. The Official Liquidator states that it may be appropriate to engage him for the appeal. Accordingly, this application is allowed by directing the Official Liquidator to engage the services of Mr.S.Sridhar, Advocate, to file and prosecute the appeal against order dated 20.02.2025 before the appellate authority. The Official Liquidator is also permitted to pay the fees and expenses of the Advocate from and out of the funds of the company in liquidation. 04.07.2025 rna Comp.A.No.127 of 2025 in C.P.No.78 of 2008 2/2 https://www.mhc.tn.gov.in/judis