This case arose from a company winding-up petition (Company Petition No. 27 of 2007) before the Allahabad High Court concerning M/s Incan Group of Companies. The auction purchaser, who had successfully bid for Plot No. A-52, Sector-8, NOIDA (1168 sq. meters with building) in a court-supervised liquidation auction, filed a miscellaneous application seeking a declaration that he should not be liable for outstanding lease rent dues on the property that had accrued prior to the auction date. The applicant argued that under Sections 529-A and 530 of the Companies Act, 1956, revenue taxes and dues of the company in liquidation are to be paid in priority from the liquidation assets, and therefore the Official Liquidator should discharge the pre-auction lease rent arrears from the sale proceeds. The court examined the relevant provisions of the Companies Act, 1956, the Companies (Court) Rules, 1959, and relied upon the Supreme Court's decision in Official Liquidator vs. Ujjain Nagar Palika Nigam (Civil Appeal No. 8015 of 2010, decided 4.5.2023) to consider the extent of liability of an auction purchaser for pre-sale statutory dues. The judgment text as provided does not record a final operative order, as it appears to be in the course of setting out the legal framework and arguments.