DRT allowed the impleadment of TGP in the place of UCO Bank, in response to UCO Bank’s application. 19. Despite the order passed by the BIFR for winding up and liquidation of BPMEL in the year 1996, the liquidation proceedings have remained pending. The final order for winding up BPMEL has not been passed. 11 For short, ‘DRT.’ Civil Appeals a/o. SLP (C) Nos.7315-7316 of 2021 Page 5 of 1420. Vide communication dated 18.08.2011, the Official Liquidator informed TGP that their claim against BPMEL had been allowed at the sum of Rs.48,18,87,859/- as ordinary/preferential pay being outstanding on winding up, and the balance amount of Rs.1,27,96,66,859/- as an unsecured preferential creditor in terms of Rules 154, 156 and 179 of the Company (Cal) Rules, 1959. 21. The Official Liquidator in September 2011 paid Rs.2,99,12,461/- to the TGP against the certified debt of Rs.1,92,12,957.92p and against the certified debt of Rs 4,08,26,270/-, both TGP and UCO Bank have recovered an amount of Rs