Sale of Assets of Corporate Debtor having Land & Building under the provisions and regulations of Insolvency and Bankruptcy Code, 2016 and under SARFAESI Act, 2002. A. UNDER SARFAESI ACT, 2002 Land situated in the Factory Premises admeasur-ing 7580 Sq. mtrs situated at Khasra No-19 min, Khatoni No. 0033 of village Naya Gaon Chandan Singh, Teh. Kaladhungi, District Nainital, Uttarakhand. B. UNDER IBC, 2016 Building situated in the Factory Premises with built up area 5107 Sqm. including boundary wall situated at Khasra No-19 min, Khatoni No. 0033 of vil-lage Naya Gaon Chandan Singh, Teh. Kaladhungi, District Nainital, Uttarakhand. Further, the liabilities of the Corporate Debtor as on Liquidation Commencement Date i.e. 12th October, 2020 shall be dealt/settled by the Liquidator with under section 53(1) of the Code subject to any precedent or direction by Hon'ble NCLT.