Tuesday, 14 January 2014

Whether the court can permit Decree holder to cross examine judgment debtor as to his properties in execution of decree?

In my view, merely because     affidavit in rejoinder is not filed by the 
Judgment Creditor  to the affidavits  filed by the Judgment Debtor, this court 

cannot come to the conclusion   that what is stated in the affidavit filed in 
response   to   the   order   passed   by   this   court,       under   Order   21   Rule   41,   is 
deemed to have been proved and no further enquiry about the correctness 
thereof would be necessary.  Punjab & Haryana High Court in the case of M/s. 
Baru Ram Banarsi Dass (supra) has considered similar situation and has held 
that the   purpose of order 21 rule 41 of the Code of Civil Procedure is to 
ascertain property if any owned by the Judgment Debtor so that the same may 
be   sold for recovery of the decretal amount.   It is held that   no prejudice 
would be caused to the Judgment Debtor  if he is cross examined  provided he 
has nothing to   conceal from the court and if the Judgment debtor actually 
does not have any property, he should   have nothing to fear from his cross 
examination.   Punjab & Haryana High Court has   held that the examination 
within   the   purview   of   Order   21   Rule   41   of   the   Code   of   Civil   Procedure, 
includes cross examination because  the  purpose is to ascertain whether the Judgment   Debtor       has   any   property     so   that   the   money   decree   can   be 
satisfied.  It is held that      if cross examination is not permitted the Judgment 
Debtor may   falsely state   that he does not own   any property and   if the 
Judgment Debtor is cross examined, there would be nothing illegal therein.  
am in agreement with the  views expressed by the Punjab and Haryana High 
Court. In my view,  the principle laid down by the   Punjab & Haryana High 

Court in  the case of  M/s. Baru Ram Banarsi Dass (supra) are applicable to 
extended to   this case.

  IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION
CHAMBER SUMMONS NO. 1170 OF 2009
IN
EXECUTION APPLICATION (L) NO. 463 OF 2009
IN

AWARD NO. 8 OF 2004

M/s. LA'Builde Associates  Vs Bipinchandra Narandas Dalal 

CORAM : R.D. DHANUKA, J.

PRONOUNCED ON : 6TH SEPTEMBER,  2013
Citation;2013(6)ABR406, 2013(6)ALLMR497

  By this Chamber Summons, the applicants (judgment creditors) 
seeks directions against Mr.Anil Shantilal Parekh, guardian and Manager of 
the   respondent   appointed   by   this   court   to   disclose   on   oath   by   filing   an 

affidavit as to whether any debts are owing to the respondent and whether 
respondent had right, title and/or interest on 22 nd April, 2004 or on that date 
any   other   property  and/or   means  for  satisfying  the  dues  under   the   award 
dated 22nd April, 2004 passed by Shri. S.R.Shah, sole arbitrator including the 
respondent's   assets,   moveables   and   immoveable   properties,   bank   accounts, 
jewellary,   shares,   securities,   other   investments,   present   source   of   income, 
details of the respondent's business/employment and other profitable/gainful 
activities carried out by the respondent and also to disclose all other details 
required to be disclosed by Form No. 16A of Appendix “E” to the Code of Civil 
Procedure,   1908   to   facilitate   the   execution   of   the   award   dated   22 nd  April, 
2004 by the applicant.   Applicants also seek a direction against said Mr.Anil 
Shantilal Parekh to produce before this court and furnish to the applicants 
true copies of all the books of account, statement, income tax returns for last 
ten years of the respondent to enable the applicants to use those information 

for executing the award dated 22nd  April, 2004 and also seek   an order of 
months or for such period this court deem fit.
arrest   and   detention   of   Mr.Anil   Shantilal   Parekh   in   civil   prison   for   three 
2. Some of the relevant facts are as under :
(a)
By an   agreement was executed between the applicants 
and the respondent on 15th May, 1981,  the respondent  agreed to 

sell to the applicants piece of land with tenant thereon situated at 
Village Anik Chamber, Mumbai described in paragraph (4) of the 
affidavit   in   support.     Applicants   paid   Rs.3,20,000/­   to   the 
respondent   as   and   by   way   of   earnest   money.     Dispute   arose 
between the parties and was referred to arbitration.  
(b)
By   an   order   dated   13th  February,   1987     in   Lunacy 
Petition   No.   4   of   1986,   this   court   appointed   Mr.Anil   Shantilal 
Parekh as guardian and Manager of the person and property of the 
respondent.  On 22nd April, 2004,  Shri. S.R. Shah, Former Judge of 
City Civil Court, Bombay who was     appointed as   sole arbitrator 
made an award holding that the applicants could not be granted 
claim   for   the   specific   performance   but   in   lieu   of   specific 
performance directed the respondent to pay to the applicants a sum 
of Rs.2,50,00,000/­ as damages with interest at the rate of 6% per 

annum on the said amount from the date of award till payment. 
Arbitration   petition   filed   under   section   34   of   the 
Arbitration and Conciliation Act, 1996 by the respondent for setting 
aside   the   said   award   came   to   be   rejected.     It   is   the   case   of   the 
applicants that the application for restoration of the said petition is 

pending,   however,     there   is   no   stay   of   execution   of   the   award. 
Respondent filed a Miscellaneous Petition (2 of 1997) in this court 
which was disposed of by the consent order dated 3 rd October, 1997 
whereby   the   said   property   which   was   agreed   to   be   sold   to   the 
applicants by the respondent was directed to be sold to one Origin 
Builders  for Rs.80,00,000/­ subject to the applicants' right.
(d)
On   17th  July,   2009,   the   applicants   filed   this   Chamber 
Summons   for   various   reliefs.   On   8 th  February,   2011,   applicants 
moved   an   application   for   leave   to   execute   decree.     By   an   order 
passed by this court, notice filed under Order 21 Rule 22 is made 
absolute after hearing the respondent.  Respondent did not file any 
appeal against the said order.     By an order dated 6 th  May, 2011, 
respondent undertook to file his reply to the Chamber Summons 

within   two   weeks   from   the   date   of   the   said   order.     This   Court 
granted ad­interim reliefs in terms of prayer clauses (a) and (b) of 
the said Chamber Summons.   Prayers (a) and (b) of the Chamber 
Summons are extracted as under :­
“(a)  That  this  Hon'ble   Court   be  pleased  to  direct   Shri. 
Anil Shantilal  Parekh, the  guardian  and Manager of the 
ig
Respondent, appointed under the Order of the High Court 
at Bombay in Lunacy Petition No. 4 of 1986 to file in this 
Hon'ble Court within  2 weeks of such Order an Affidavit 
and furnish to the Applicants copy thereof, within the said 
period, stating on oath as  to whether any debts are owing 
to   the     Respondent   and   whether   the   Respondent     had 
right, title and/or interest as on date of the Order dated 
22nd April, 2004 or has  as on the date any other property 
and/or   means   for   satisfying   the   dues   under   the   Award 
dated   22nd  April,   2004   passed   by   Shri.   S.R.   Shah,   Sole 
Arbitrator including the Respondent's assets, movable and 
immovable properties, Bank Accounts, Jewellery,  Shares, 
Securities,   other   investments,   present   source   of   income, 
details   of   the   Respondent's   business/employment   and 

other profitable/gainful activities being carried on by the 
Respondent   and   thereby   to   disclose   all   other   details 
required to be disclosed by Form No. 16A of Appendix “E” 
to   the   Civil   Procedure     Code,   1908   to   facilitate   the 
execution of the said Award dated 22 nd April, 2004 by the 
Applicants. 

(b)       That   the   said   Shri.   Anil   Shantilal   Parekh,   the 
guardian and Manger of the Respondent, appointed under 
the Order of the High Court at Bombay in Lunacy Petition 
No. 4 of  1986 be ordered and directed to produce before 
this Hon'ble Court and furnish to the Applicants within 2 
weeks of the Order or such time as may be prescribed by 
this     Hon'ble   Court,   true   copies   of   all   the   Books   of 
Account, statement, Income tax returns for last ten years 
of the Respondent to enable the Applicants to sue those 
information for executing the said Award dated 22 nd April, 
2004.”  
(e)
On 17th  May, 2011 Mr.Anil   Shantilal Parekh, guardian 
and Manager of the respondent filed an affidavit in this Chamber 

Summons.     It   is   stated   in   the   affidavit   that   he   has   sold   the 
properties of the respondent after obtaining sanction of this court 
and part of the sale proceeds was utilised for buying the flat which 
was purchased in the name of the respondent and his daughter and 
rest of the amount was kept in fixed deposit of bank as per order 
passed by this court on 3rd August, 1997.  It is stated in the affidavit 

that by an order dated 1st  August, 2003  passed in  Miscellaneous 
Petition No. 29 of 2003 in Lunacy Petition No. 4 of 1986, this court 
granted   leave   to   the   said  Mr.  Anil   Shantilal   Parekh  to   withdraw 
from   the   fixed   deposit,   amount   spent   by   him   from   time   to   time 
which   included   household   expenses,   expenses   for   hospital   and 
medicines,   security   expenses   etc.     In   paragraph   21   of   the   said 
affidavit, it is stated that debts of the respondent is at Rs.2,50,000/­
payable as a legal expenses and professional fees to the advocates, 
solicitors and Chartered Accountants as on 31 st  March, 2011.   In 
paragraph   22,   it   is   stated   that   as   on   31 st  March,   2011,   the 
respondent is not having any property.  In paragraph 23, it is stated 
that the balance in the bank account of the said respondent with 
Jammu and Kashmir Bank Ltd., Kalbadevi Branch, Mumbai – 400 
002 is at Rs.414/­ on the date of filing that affidavit.  In paragraphs 

24 and 25, it is stated that as on 31 st March, 2011, respondent did 
not have any moveable properties and respondent had Rs.38,087/­. 
In paragraph (26), it is stated that respondent does not have any 
immoveable   properties.     Since   there   is   no   taxable   income   liable 
under   Income   Tax   Act,   1961,   income   tax   returns   have   not   been 
filed with the Income Tax Authorities.  Alongwith the said affidavit, 

balance sheet   from the period from 1 st  April, 2003 to 31st  March, 
2011 have been annexed.  In paragraph 29 of the said affidavit, it is 
stated that the flat No. 2B at Vaibhav, 140, S.V.Road, Irla, Mumbai 
– 400 056 was owned by the wife of lunatic and she had already 
disposed of the said flat.
(f)
On 20th  June, 2011, the said   Mr.Anil Shantilal Parekh 
filed additional affidavit stating that the respondent who is lunatic 
is not involved   in any employment, trade or profession and does 
not have any annual, monthly or weekly income.  Respondent does 
not   own   any   house   or   other   immoveable   property.     Respondent 
owned   a   residential   house   at   405,   RNA   Heights,   Jogeshwari   – 
Vikhroli Link Road, Jogeshwari (E), Mumbai – 400 093 which was 
sold at the market price by registered agreement to Mr.Krishnanand 

Shaker   Marvinkurve     in   the   year   2005   for   maintaining   and   up 
keeping  the   respondent.     Copy  of   the  said   agreement   dated   17 th 
November, 2005 has been annexed.   It is stated in the additional 
affidavit   that   as   on   the   date   of   filing   of   the   said   affidavit, 
respondent had Rs.414/­ in his bank account No. 2010 with Jammu 
and Kashmir Bank Ltd., Kalbadevi Branch, Mumbai – 400 002.  He 

did  not have any stock and shares, life and endowment  policies, 
house property, other property and other securities.  It is stated that 
there are no debts due to the respondent.  It is stated that some of 
the properties were already sold by the respondent even prior to 
the   declaration   of   the   arbitration   award.     It   is   stated   that 
professional   fees   of   Rs.2,50,000/­   could   not   be   paid   to   the 
chartered   accountant   and   the   advocate   as   there   was   no   fund 
available in the account of the respondent.  It is stated that memo 
of   Arvind   Rathod   &   CO.   was   for   Rs.3,67,000/­   out   of   which 
Rs.2,25,000/­     is   still   pending.     In   the   said   affidavit     Mr.Anil   S. 
Parekh also annexed  statement of accounts for the period from 1 st 
April, 2004 till 31st March, 2011.   The applicants did  not file any 
rejoinder to both these affidavits.

The  Applicants  filed contempt Petition (71 of 2011) in 
(g)

this   court   against     respondent   and     Mr.   Anil   Parekh   for   not 
complying with the order passed by this court on 17 th  November, 
2011.   By   an   order   dated   6th  May,   2011   passed   by     S.C. 
Dharmadhikari,J. this court observed that it was apparent from the 
affidavits   and   also   from   the   contempt   petition   itself   that   the 
ig
compliance was made on 17th  May, 2011. It is however, observed 
that the petitioners in the said contempt petition  made allegations 
that the said affidavit which was filed on 17/5/2011 in compliance 
with   order dated 6/5/2011 was absolutely   vague and devoid of 
any particulars or  or contains misleading facts  or false statements 
were made therein, however, the same was not   the matter which 
could   be   decided   in   contempt   petition.     This   court   accordingly 
dismissed the  said contempt petition  with  such observations. 
3.    SUBMISSIONS   OF     MR.   K.P.   JAIN,   COUNSEL   FOR   THE 
APPLICANTS :
(a)
Mr.   Kishore Jain,   learned   counsel for the applicants 
submits  that  all questions arising between the parties to the suit 
in which decree was passed or  their   representatives and relatives 

to the execution be discharged or satisfaction of the decree has to 
be determined by the  Executing  Court.   It is submitted  that  the 
provisions under Order 21 of the Code of Civil Procedure is not 
substantive   law     but   is   a   procedural     in   nature   and             gives 
guidelines to the courts to do justice. It is submitted that in view of 
the ex facie contradictions in the affidavits filed by the Judgment 

Debtor and in view of the Judgment Debtor not complying with  ad 
interim order passed by this court on 6/5/2011, in terms of prayer 
clauses (a) and (b), by disclosing various documents, non filing of 
the rejoinder  by the applicant to those two affidavits   filed by the 
Judgment debtor would not be of any consequence. He   submits 
that     these   two   affidavits   contain     various   false   and   incorrect 
averments  and discloses contradictions on the  face of it and thus 
does not deserve any credence.   Mr. Jain submits  that the court is 
entitled to look into as to   whether   the averments made in the 
affidavit filed pursuant to the order passed under Order 21 rule 41 
are true or not. The court can even suo   moto decide that such 
affidavits   are on the face of it   false and contradictory. Mr.Jain 
submit that though this court had directed the Judgment Debtor to 
produce various documents described in prayer clauses (a) and (b) 

of   the   Chamber   summons,   no   such     documents   have   been 
produced by the Judgment Debtor. The Judgment Debtor  also  did 
not   produce   any   records       directed   to   be   produced   by   the   ad 
interim order dated 6/5/2011. Mr. Jain submits  that the purpose 
of granting prayer clauses (a) and (b) in favour of the applicant 
was   to find out the assets of the Judgment Debtor to enable the 

applicants to execute the decree passed in its favour.    Two weeks 
period was granted to the Judgment Debtor to comply with the 
said directions.  This Court did not  extend the time to comply with 
the  said ad interim order.   The Judgment Debtor did not comply 
with   the     said   ad   interim   order   dated   6/5/2011.   In   so   far   as 
dismissal     of the contempt petition filed by the applicant by this 
court   is   concerned,   Mr.   Jain   submits   that     the   question   as   to 
whether there are  any misleading  or false statement made in the 
said affidavit or not are not decided in the  said contempt petition 
dismissed   on   27th  April,   2012.     It   is   submitted   that   though   this 
court has dismissed  the contempt petition, the allegations made in 
those two affidavits  which are  ex facie  false and misleading and 
contradictory cannot be ignored by this court while deciding the 
issue   under   Order   21   rule   41.   The   question   that   arises   in   this 

proceedings are whether  the Judgment Debtor  has  fully disclosed 
all the  assets  and properties of the judgment Debtor   with details, 
particulars or not.  Mr. Jain submits that merely because affidavits 
are filed by the Judgment Debtor pursuant to the  order passed by 
this court, such affidavits cannot be accepted   at   its face value. 
Mr. Jain submits  that though the contempt petition is dismissed by 

this court, this court can still see whether the records as directed 
by this court  are  produced by the Judgment  Debtor  or not.  It is 
submitted that in  these circumstances, the applicants did not file 
rejoinder. It is submitted  that  since   the documents as directed by 
this court are not  produced by the respondent,  Judgment Creditor 
could not verify the authenticity   of the statements made in the 
affidavit. 
(b)    That     the intent of legislation under Order 21 rule 41 is to 
find out assets and properties of the Judgment Debtor to enable 
the Judgment Creditor to take steps  to sell the said properties  for 
recovery   of   the   decretal   amount   and   for   ascertaining   the 
correctness   of   such   statements   made   in   the   affidavits     and   the 
documents   produced,   if   any,   cross   examination   of   such   witness 

would be must.  It is submitted that   oral examination permitted 
under Order 21 rule 41, would be meaningful  only   by granting 
opportunity   to   the   Judgment   Creditor   to   cross   examine   such 
witnesses.   Mr.   Jain   submits   that   to   prevent   any   miscarriage   of 
justice,   the   court   has   power   to     undertake   exercise   of   enquiry 
to find out    the assets so that the process      of  execution  would 
Mr.   Jain   invited   my   attention   to   annextures   to   the 
(c)

come to  its logical end. 
affidavit  dated 17/5/2011 filed by the Judgment Debtor through 
Mr. Anil Parekh. It is submitted that Mr. Anil Parekh who has been 
appointed as   Manager and Guardian of the Lunatic is completely 
in charge of the assets and properties of the respondent. Mr. Jain 
pointed out   from the     statement annexed to the affidavit   that 
there is inconsistency in the affidavit.   On one hand it is     stated 
that the respondent Judgment Debtor has no property and on the 
other hand it is disclosed that he has sum of Rs.38,087/­ with him. 
The Judgment Creditor  pointed out that       the  large amount of 
interest is claimed to   have been paid to Mr. Anil Parekh by the 
respondent  which  are adjusted  and recovered by him    from  the 

amounts of the  respondent lying with him. Deponent  of those two 
affidavits             have  recovered large amount of interest without 
disclosing   as   to   why   such       interest   was   paid   to   him   and/or 
recovered from respondent. It is submitted that Mr. Anil Parekh 
has   wiped   of   the   entire     assets   by   producing   such   fabricated 
statement of accounts. Flat worth Rs.66 lacs which was owned by 

the  respondent also has been sold by the  said Mr. Anil Parekh. 
(d)
Mr. Jain   placed reliance on the judgment   of   Punjab 
and Haryana  High Court    delivered  on 30 th    March, 2010 in 
Civil Revision No. 2000 of 2010  in support of his submission that 
the court has power under Order 21 Rule 41  of the Code of Civil 
Procedure   to   ascertain   that   the   property     if   any   owned   by   the 
Judgment Debtors so that the same may be sold for recovery of the 
decretal amount and cross examination of such witnesses can be 
permitted.   The   relevant   paragraphs   of   the   said   judgment   read 
thus :
“Decree holder filed application under Order 21, Rule 41 of 
the Code of Civil Procedure ( in short "CPC") requiring the 
petitioner­Judgment   Debtor   to   state   about   his   properties. 
The  petitioner  furnished  affidavit  Annexure   P­1 affirming 
that the property owned by them as well as the firm had 
already been auctioned and now, neither the firm nor the 
partners   individually   had   any   moveable   or   immovable 
property. Statement of the petitioner's partner Satpal was 

recorded to the same effect. Decree Holder was permitted 
to cross­examine the Judgment Debtor who admitted that 
he   had  been  filing  income  tax  returns.  His  further  cross­
examination was deferred with direction to him to produce 
income   tax   returns   for   the   last   two   years.   This   order   is 
under challenge in the instant revision petition.
I have heard learned counsel for the petitioner 
and perused the case file. 

Learned   counsel   for   the   petitioner   vehemently 
contended that Order 21, Rule 41 of the CPC provides for 
examination   of   the   Judgment   Debtor   to   ascertain   his 
properties   but   does   not   provide   for   cross­examination   of 
the Judgment Debtor for this purpose. Analogy was sought 
to be drawn from the provision of Order 10, Rule 2 of the 
CPC. The contention cannot be accepted. Purpose of Order 
10, Rule 2 of the CPC is to record statement of either party 
to   clarify   the   pleadings   of   the   parties   to   elucidate   the 
matter in controversy. However purpose of Order 21, Rule 
41 of the CPC is to ascertain the property if any owned by 
the   Judgment   Debtor   so   that   the   same   may   be   sold   for 
recovery of the  decretal  amount. It is not explained how 
Judgment   Debtor/petitioner   would   be   prejudiced   if   he   is 
cross­examined   provided   he   has   nothing   to   conceal   from 
the   Court.   If   the   petitioner   actually   has   no   property,   he 
should have nothing to fear from his cross­examination. On 
the other hand, examination within the purview of Order 
21, Rule 41 of the CPC, includes cross­examination because 
the purpose is to ascertain whether the Judgment Debtor 
has any property so that the money decree may be satisfied. 
For   the   said   purpose,   if   the   Judgment   Debtor   is   cross­
examined, there would be nothing illegal in it. On the other 
hand, if cross­examination is not permitted, the Judgment 
Debtor   may   falsely   state   that   he   does   not   own   any 
property.”  
(e) 
Mr. Jain  distinguished    the  judgment of the  Supreme 
Court in the case of   Municipal Corporation   of Greater Bombay 

relied upon by Mr. Merchant,   learned senior counsel   appearing 
for the Judgment Debtor on the  ground that  the Supreme Court 
did not consider the issue under Order 21 rule 41 of the Code of 
Civil Procedure in that matter and the issue raised by the parties in 
this proceedings was not issue   before the Supreme Court in that 
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matter.
4.  SUBMISSIONS OF MR. MERCHANT, LEARNED SENIOR   COUNSEL 
ON BEHALF OF  RESPONDENT  :
(a)   That   the   authenticity   of   the   affidavit   filed   by   respondent 
through  his guardian  and Manager cannot  be dealt  with  by  this 
court under the provisions of Order 21 Rule 41.   It is submitted 
that   the   authenticity     can   be   dealt   with   in   perjury   proceedings. 
There is   limited scope of enquiry under order 21 rule 41   as to 
whether the property  of the Judgment Debtor is  available   to the 
Judgment   Creditor   or   not   for   execution   of   the   decree.   It   is 
submitted   that   if   the   Judgment   Debtor   finds   out   that   the 
statements in the affidavit filed by the   Judgment Debtor pursuant 
to the order passed by this court under Order 21 Rule 41 are false 

and  misleading,     the Judgment Creditor can always file   perjury 
proceedings against the Judgment Debtor for filing such false and 
misleading   affidavit.         The   Judgment   Creditor   can     apply   for 
amendment if it is found that the   other properties   are available 
which   were   not   disclosed   by   the   Judgment   Debtor   in   the   said 
affidavit    and     file perjury proceedings.  The Judgment Creditor 

has   not   exercised   that   remedy.     Learned   senior   counsel     then 
submits that the  applicant did not  file any rejoinder denying  the 
correctness of  the   contents of  the      of  the  assets  and properties 
disclosed by the Judgment Debtor in the affidavit filed under Order 
21   rule   41.   The   Judgment   Creditor       cannot   cross   examine   the 
Judgment  Debtor  on  the    contents  of  the  said  affidavit     filed  in 
response to the order  passed by this court. It is submitted   that if 
this   court wants to   ask any question to the witness to ascertain 
correctness of the contents of the affidavit   filed by the Judgment 
Debtor,   the   court   can   do   so   under   Order   21   rule   41     but   such 
witness cannot be called upon by the Judgment Creditor for cross 
examination. 
(b)  Various modes of execution  are set out in Order 21 rule 30 for 

money decrees. The application for examination of the Judgment 
Debtor       is   not   one   of   such   mode   of   execution.   Mr.   Merchant 
submits that  various      amounts allowed  to be  withdrawn  or  the 
properties of the respondents which were sold by the     Guardian 
and Manager appointed by this court were     sold   after obtaining  
sanction of this court. Various amounts which were    allowed to be 

withdrawn  were  withdrawn for the purpose of maintenance and 
were spent on various expenditure incurred on the respondent. It is 
submitted   that the question as to whether   Mr. Anil Parekh who 
was appointed as   Guardian and Manager of the respondent had 
committed any  breach of the duty as guardian and Manager of the 
respondent and/or has misused any funds of the lunatic cannot be 
gone into by this court under Oder 21 rule 41.  Such issues can be 
decided only in the proceedings   in which the said Mr. Anil Parikh 
was appointed as Guardian and Manager of the respondent who is 
lunatic. 
(c)
Reliance   is   placed   on   the   judgment   of   the   Supreme 
Court  in the case of Municipal Corporation  of Greater  Bombay 
Vs.   Lala   Pancham   and   Others,   AIR   1965   SC   1008  and   in 

particular   para   6   and   15     in   support   of   his   submission   that   the 
court cannot   compel   a party to examine any particular witness 
and it would be beyond  competence of the court under Order 21 
rule 41 to issue such     direction to Judgment Debtor to examine 
the     deponent of the affidavit.   Paragraph 6   and 15 of the said 
judgment reads thus :

“6.   The   trial   court   dismissed   the   suit   mainly   upon   the 
ground that it was not tenable. An appeal was taken by 
the   plaintiffs   to   the   High   Court   which   was   dismissed 
summarily by Datar J., on August 25, 1961. On the same 
day the  plaintiffs preferred an appeal under  the  letters 
patent which went up before a Division Bench consisting 
of Patel and Palekar JJ. The learned Judges permitted the 
plaintiffs to amend the plaint overruling the objections of 
the   defendants.   In   their   judgment   the   learned   Judges 
held that the suit was not barred. Then they proceeded to 
consider the question  of mala fides. According to them 
the plaintiffs had pleaded mala fides but that they had 
omitted   to   give   particulars.   They   also   observed   that   it 
was true that no evidence was led by the plaintiffs before 
the trial court and ordinarily they would not have been 
entitled to lead fresh evidence at that stage, much less so 
at the stage of the appeal under letters patent. According 
to them, however, it is not possible to dispose of the case 
on   the   material   on   record,   that   there   are   certain 
documents on record which, if unexplained, "support in a 
large   measure   the   contention   of   the   plaintiffs   that 
defendants 2, 3 and 4 obtained an order by fraud and 
also that the order was mala fide." After referring to some 
of these documents they observed : "Though therefore no 
evidence   is   led   on  the  question   of   mala   fides   or   fraud 
committed   upon   them,   it   prima   facie   leads   to   such   an 
inference,   and   it   would   not   be   proper   to   decide   the 
question   without   requiring   further   evidence."   This 

observation was followed by another which, we think, is 
a very unusual one. It is this : "We particularly want the 
Commissioner and the City Engineer and the defendants 
to be examined on this question." Eventually, the learned 
Judges   remitted   the   case   to   the   City   Civil   Court   for 
recording additional evidence and directed that Court to 
certify   the   evidence   and   its   findings   by   the   end   of 
November, 1962. After the grant of special leave to the 
appellants   the   proceedings   before   the   City   Civil   Court 
have been stayed.

 15.
We are, therefore, of the view that the High 
Court   was   in   error   in   allowing   the   amendment   to   the 
plaint and in remitting the  suit  to the trial  court for a 
virtual   retrial.   The   High   Court,   however,   did   not   rest 
content   with   this   order   but   further   directed   "we 
particularly   want   the   Commissioner   and   the   City 
Engineer   and   the   defendants   to   be   examined   on   this 
question" ­ the question being the breach of an assurance 
given to the tenants. In making this direction the High 
Court may have been actuated by a laudable motive but 
we think it ought to have borne in mind the limits which 
the law places upon the powers of the Court in dealing 
with a case before it. Just as it is not open to a court to 
compel a party to make a particular kind of pleading or 
to amend his pleading so also it is beyond its competence 
to   virtually   oblige   a   party   to   examine   any   particular 
witness. No doubt, what the High Court has said is not in 
terms a peremptory order but the parties could possibly 
not take the risk of treating it otherwise. While therefore, 
it is the duty of a court of law not only to do justice but 
to ensure that justice is done it should bear in mind that 
it must act according to law, not otherwise.”
(d)
That the Judgment Debtor has already   complied with 
the order passed by this court   under Order 21 rule 41   by filing 
two affidavits and has disclosed all the assets and properties of the 

respondent.   It is submitted that the applicant has not   made any 
application   to cross examine deponents   of the said two affidavits 
and thus no order   for cross examination of the   deponent of the 
said two affidavits can be  passed by this court.   Order 21 Rule 41 
of the Code of Civil procedure is extracted as under :

“41. Examination of judgment debtor as to his property.­ 
(1) Where a decree is for the payment of money the decree 
holder may apply to the court for an Order that— 
(a) the judgment debtor, or 
(b) where the judgment debtor is a corporation, any officer 
thereof, or 
(c) any other person, be orally examined as to whether any 
or   what   debts   are   owing   to   the   judgment   debtor   and 
whether   the   judgment   debtor   has   any   and   what   other 
property or means of satisfying the  decree; and the court 
may make an order for the attendance and examination of 
such judgment debtor, or officer or other person, and for 
the production of any books or documents. 
(2)
Where a decree for the  payment of money has 
remained unsatisfied for a period of, thirty years, the court 
may, on the application of the decree holder and without 
prejudice to its power under sub­rule (1), by order require 
the   judgment   debtor   or   where   the   judgment   debtor   is   a 
corporation, any officer thereof, to make an affidavit stating 
the particulars of the assets of the judgment debtor.
(3) In case of disobedience of any order made under sub­
rule (2), the court making the order, or any court to which 
the   proceeding   is   transferred,   may   direct   that   the   person 
disobeying  the order be detained  in  the  civil  prison  for a 
term not exceeding three month unless before the expiry of 
such terms the court directs his release.”

 On perusal of prayer clauses (a) and (b) of the ad interim order 
5.
passed by this court, it is clear that Mr. Anil Parekh, Guardian and Manager of 
the respondent was  directed to    state on oath as to whether any  debts were 
owing to respondent and whether he had  any right,  title or interest as on the 
date of the order dated 22/4/2004 or has as on the date of the said order any 

other property   and/or means for satisfying the dues under  the award dated 
22nd  April, 2004   including   assets movable and immovable property, bank 
accounts, jewellary, shares, securities,  other  investments,  present source of 
income,   details   of   the   respondent's   business/employment   and   other 
profitable/gainful   activities   being   carried   on   by   the   respondent.   Mr.   Anil 
Parikh was also directed to produced   before   this court true copies of all 
books of accounts, statement, income tax returns for last   ten years of the 
respondent to enable the applicants to use those information for executing 
the said award dated 22nd  April, 2004. It is thus clear that the   purpose of 
granting such relief in favour of the Judgment Creditor and such direction 
were   issued to the Judgment Debtor and or  his guardian and Manager to 
produce various documents to ascertain the true and correct position of the 
assets and properties of the Judgment debtor to enable the Judgment Creditor 
to use  those  information for executing the decree passed in his favour.  In 

my   view   such   direction   issued   under   Order   21   rule   41   are   not     empty 
formalities   but   are   issued     with   specific   purpose   of     collecting   true   and 
correct information about the  affairs and status of the properties and assets 
of the Judgment Debtor which can be   sold and realized for the purpose of 
executing the decree obtained by the Judgment Creditor. In my view under 
order 21 rule 41, not only this court is empowered   to know the true and  

correct   details   of assets and properties and debts of the Judgment Debtor 
but   in   case of any dispute about the authenticity of the     averments and 
contents of the  documents  annexed  to      such affidavits  and documents  to 
order oral examination of such deponent including cross examination. In my 
view,Court is empowered to make further enquiry into the authenticity of the 
averments and contents of the documents  under Order 21 rule 41  and  the 
scope   of   enquiry   under   order   21   rule   41   is   not     limited   as   canvassed   by 
Mr.Merchant, learned senior counsel. If the court  is satisfied prima facie that 
the   averments   made   in   the   disclosure   affidavit   does   not   disclose   true   and 
correct affairs  and the correct position of the assets/properties and debts of 
the Judgment debtor, further enquiry into the correctness of such affidavit 
and contents of     documents is permissible under order 21 rule 41.   In my 
view   Mr.   Merchant,   learned   senior   counsel       appearing   for   the   judgment 
debtor   is   not   correct   in   his   submission   that   such   enquiry   has   to   be 

independently   made   by   the   Judgment   Creditor   and   if   it   is   found   that   the 
contents of that affidavit were false and misleading, the only remedy of the 
Judgment Creditor would be to file perjury proceedings against the deponent 
of such  affidavit. 
6.
On   plain   reading   of     Order     21   Rule   41   of   the   Code   of   Civil 
Procedure, it is clear that the judgment Debtor or any other person   on   an 
ig
application   of   the   Decree   holder   may   be   ordered   by   court   to   be     orally 
examined   to ascertain whether any debts  are owing to the Judgment debtor 
and  whether said Judgment Debor has  any  property or means for satisfying 
the decree and the court is empowered to   even direct such Judgment debtor 
or  other person for production of any books or documents. It is clear that the 
purpose of such oral examination is  to ascertain the property   owned by the 
Judgment   Debtor   so   that   the   same   may   be   sold   for   recovery   of   decretal 
amount. 
7.
On perusal   of the  two affidavits field by Mr. Anil S. Parekh, the 
Guardian and Manager of the respondent, I am  of the prima facie view that 
various amounts are  claimed to have been recovered and/or appropriated by 
the deponent    of those two affidavits from the properties of the respondent 
Judgment   Debtor   to   himself   towards   payment   of   interest   and     other 

expenditure.   The deponent of those two affidavits appears to be in  exclusive 
control  of all the assets and properties of the Judgment Debtor at least since 
his appointment as Guardian and Manager of the respondent who is lunatic. 
On perusal of the affidavits, it is also clear that  all the documents  directed to 
be produced by this court by ad interim order have not been produced by the  
respondent       acting  through   as Guardian  and  Manager   along  with  details. 
ig
Various       expenses are   claimed  and  are   alleged  to   have   been   paid   by  the 
respondent through his Guardian  and Manager  and the balance  if any of the 
respondent is shown  at negligible amount. Considering the nature of affidavit 
filed by the respondent through his guardian and Manager, in my view, such 
affidavit   cannot be accepted at its face value and cannot be considered as 
conclusive as far as debts,  properties and assets of the Judgment Debtor are 
concerned.  In my view the Judgment Creditor is entitled  to challenge  such 
expenditure claimed by the Judgment Debtor from the assets and properties 
of the Judgment debtor. If it is found ultimately that the Judgment debtor has 
filed   false   and   misleading   affidavit   and     has   not   given   true   and   correct 
position of the assets and   debts of the Judgment   Debtor   and assets and 
properties of the Judgment Debtor are available  then the Judgment Creditor 
would   be able to recover amounts in execution of the decree in his favour. If 
it is found that the Judgment Debtor has to recover any amount lying in the 

hands of  third party, the Judgment Creditor can always apply for attachment 
of those properties  and or  recoverables  lying with the third party by filing 
garnishee proceedings. 
8.
In my view, merely because     affidavit in rejoinder is not filed by the 
Judgment Creditor  to the affidavits  filed by the Judgment Debtor, this court 

cannot come to the conclusion   that what is stated in the affidavit filed in 
response   to   the   order   passed   by   this   court,       under   Order   21   Rule   41,   is 
deemed to have been proved and no further enquiry about the correctness 
thereof would be necessary.  Punjab & Haryana High Court in the case of M/s. 
Baru Ram Banarsi Dass (supra) has considered similar situation and has held 
that the   purpose of order 21 rule 41 of the Code of Civil Procedure is to 
ascertain property if any owned by the Judgment Debtor so that the same may 
be   sold for recovery of the decretal amount.   It is held that   no prejudice 
would be caused to the Judgment Debtor  if he is cross examined  provided he 
has nothing to   conceal from the court and if the Judgment debtor actually 
does not have any property, he should   have nothing to fear from his cross 
examination.   Punjab & Haryana High Court has   held that the examination 
within   the   purview   of   Order   21   Rule   41   of   the   Code   of   Civil   Procedure, 
includes cross examination because  the  purpose is to ascertain whether the 

Judgment   Debtor       has   any   property     so   that   the   money   decree   can   be 
satisfied.  It is held that      if cross examination is not permitted the Judgment 
Debtor may   falsely state   that he does not own   any property and   if the 
Judgment Debtor is cross examined, there would be nothing illegal therein.  
am in agreement with the  views expressed by the Punjab and Haryana High 
Court. In my view,  the principle laid down by the   Punjab & Haryana High 

Court in  the case of  M/s. Baru Ram Banarsi Dass (supra) are applicable to 
extended to   this case.
9.
the facts   of this case also and     the principle laid down   therein     can be 
In   the     case   of   Republic   of   Costa   Rica     Vs.   Strousberg   Vol.   16 
Chancery Division Page 8, similar facts and provision which is in  para materia 
with Order 21 Rule 41     has been construed and similar question raised   in  
this proceeding was subject matter of the said proceedings. It is held that the 
examination of the witness is not only  intended to be an examination, but to 
be a cross­examination, and that of the severest kind.  It is held  that all the 
questions asked were  fair  questions in  that  sense, and fairly pertinent  and 
properly asked with a view of ascertaining from the Defendant what debts 
were   owing   to   him,   and   that   they   ought   all   to   have   been   answered.   It   is 
further held   that he ought to answer all similar questions fairly directed to 
that end, and that the  order asked ought to have  been made by the Vice­

Chancellor.   He must answer all questions fairly directed to ascertain from 
him what amount of debts is due, from whom due, and to give all necessary 
particulars to enable the Plaintiffs to recover under a garnishee order. In my 
view the principles laid down    in Chancery Division on  construction of the 
provisions,  which are in  para materia with  Order 21 Rule 41 of the Code of 
Civil Procedure are applicable to the facts of this case and    can be extended  

to the matter in hand. I am in   agreement with the views expressed by the 
Chancery Division.   Relevant paragraph of the said judgment in the case of 
Republic of Costa Rica read thus : 
“The  Republic  of  Costa  Rica  obtained   judgment   against   Mr. 
Strousberg . Rule 1 of Order XLV. of the Rules of Court, 1875 , 
is this:—“Where a judgment is for the recovery by or payment to 
any person of money, the party entitled to enforce it may apply 
to the Court or a Judge for an order that the judgment debtor be 
orally examined as to whether any and what debts are owing to 
him, before an officer of the Court, or such other person as the 
Court   or   a   Judge   shall   appoint;   and   the   Court   or   Judge   may 
make an order for the examination of such judgment debtor, and 
for the production of any books or documents.” It appears that 
this clause is copied in substance from the  60th section of the 
Common Law Procedure Act, 1854 , which enacts that, “It shall 
be lawful for any creditor who has obtained a judgment in any of 
the superior Courts to apply to the Court or a Judge for a rule or 
order that the judgment debtor shall be orally examined as to 
any and what  debts  are owing to him before a Master of the 
Court, or such other person as the Court or Judge shall appoint; 
and the  Court or Judge may make such rule or order for the 
examination of such judgment debtor, and for the production of 
any   books   or   documents.   ...”   Now,   considering   that   that   is   a 
power which has been in force ever since 1854, it is certainly 
somewhat   remarkable   that   no   authority   can   be   produced   on 

either   side as to how that examination ought to be conducted, 
or to what extent it can be justifiably carried. But the Plaintiffs in 
this case, availing themselves of that power, have obtained an 
order   for   the   examination   of   the   Defendant.   Now   the   only 
subject on which he was to be examined was, what debts are 
owing   to   him.   It   appears   that   Mr.  Kekewich  conducted   this 
examination; and it does appear to me that this is a power which 
is   to   be   strictly   construed.   The   object   of   this   examination 
evidently is for the purpose of ascertaining from the judgment 
debtor what debts are owing to him, in order that the judgment 
creditor may attach those debts. It is in the nature of a discovery; 
and   it   appears   to   me   very   much   like   thRe   discovery   of 
documents where a defendant is asked what documents he has, 
and he sets out what documents he has: but you cannot cross­
examine   him   upon   that.   You   must   take   his   statement   to   be 
correct. Now here, where  you are to cross­examine  him  as to 
what debts are owing to him, I think you may go to this extent: 
you may ask him, “What debts are owing to you?” and if he gives 
you the answer you may very well say, “Does not your banker 
owe you any balance?” “Is there not a Rbalance due to you on a 
contract in which you are engaged?”—and he is certainly bound 
to answer; but it does appear unquestionable that Mr. Kekewich 
here thought himself at liberty to go beyond the mere object of 
asking what debts are owing, because he asked him, “Are you 
carrying on any business at the present time?” I do not think, 
under the circumstances of the case, it was necessary to ask him 
whether he was carrying on business at the present time. Then 
he was asked, “Are any debts owing to you?” Then he was asked, 
“Are you a contractor? Is any money now due  to you on any 
contract   now   completed?”   He   said,   “I   do   not   understand   the 
question. No money is now due to me under any contract except 
the contract above referred to.” Then he is asked, “Have you any 
contracts pending?” Then he says, “I shall answer no questions 
except as to what debts are owing to me.” Then there is this, 
“Are you not a contractor by profession?” Now why should he be 
asked   whether   he   is   a   contractor   by   profession?   They   knew 
perfectly well what he was; they knew perfectly well all about 
him, and all they wanted to know was what debts were owing to 
him, in order that they might *11  exercise the power of issuing 
an   attachment   against   those   debts.   I   think,   therefore,   the 

examination   was   carried   beyond   the   object   authorized   by   the 
rule, but I am also very much impressed by the opinion that Mr. 
Strousberg  ,   being   advised   by   counsel,   refused   to   answer 
questions   which,   I   think,   he   might   very   well   have   answered. 
However, my construction  of the  Act is that they were not at 
liberty to make a general examination.  With every respect for 
Mr.  Kekewich  , I think  he  went  there  rather  in  the   spirit of  a 
cross­examiner than as a mere examiner as to what debts were 
owing to Mr.  Strousberg  . The object of the  rule is simply to 
ascertain whether a debtor has any debts owing to him in order 
that they may be attached. To that question, in my opinion, the 
questions   ought   to   have   been   confined.   He   might   have   been 
asked, “What debts are owing to you?” And he might have said, 
“  A. B.  owes me so much money, and  C. D.  owes me so much 
money.” If the examining counsel were not satisfied with that, 
he might have asked, “Have you any balance at your bankers?” 
and   take   his   answer,   “Yes   or   no.”   Therefore   I   think   the 
examination  went beyond its just bounds. At the same time, I 
think the answers were more curt than they might have been. 
Therefore, upon the whole, I cannot make any order that Mr. 
Strousberg  should   attend   to   answer   these   general   questions 
which   were   put   to   him.   He   must   attend   for   the   purpose   of 
answering   the   simple   question   authorized   by   the   rule—what 
debts are owing to him—and no others. I think there has been 
over­zeal  on  the  part of  the  Plaintiffs.  I think  they  have  been 
carrying   the   matter   a   little   too   far,   and   I   rather   had   an 
inclination to dismiss their motion with costs; but on the whole, 
considering   all   the   circumstances,   I   think   it   will   be   better   to 
dismiss it without costs. 
The Plaintiffs appealed from this decision. The appeal was heard 
on the 4th of November.
Glasse  ,   Q.C.,  Kekewich  ,   Q.C.,   and  H.   A.   Giffard  ,   for   the 
Appellants:— 
If the Respondent is entitled to restrict the examination to the 
simple   question   as   to   whether   any  debts   are   due   to   him,   the 
order   will   be   a   nullity.   We   submit   he   is   bound   to   answer   all 
questions relevant to the subject­matter which will tend to give 
the Plaintiffs the discovery they seek, otherwise what is the use 
of requiring him to attend with and produce  books, vouchers, 

documents, and the like? 
Higgins , Q.G., and Medd , for the Respondent:— 
hvn
The order is a very stringent one, and must be construed strictly. 
The Respondent has complied with the order made against him. 
The questions put were quite irrelevant to the subject­matter.
JESSEL, M.R.:—

 I think this appeal must succeed. As I understand the rule, the 
examination   is   to   be   “as   to   whether   any   and   what   debts   are 
owing  to  the  judgment  debtor.”  That  means  exactly  the  same 
thing as “touching the debts owing the judgment debtor,” which 
was the form of the order that used to be issued under sect. 60 
of   the   Common   Law   Procedure   Act,   1854  .   Any   question, 
therefore, fairly pertinent  to the  subject­matter  of  the  inquiry, 
which means put with a view to ascertain so far as possible, by 
discovery from a reluctant defendant, what debts are owing to 
him, ought to be answered by the defendant. I am of opinion 
that all the questions asked were fair questions in that sense, and 
fairly pertinent and properly asked with a view of ascertaining 
from the Defendant what debts were oRwing to him, and that 
they ought all to have been answered. I am further of opinion 
that he ought to answer all similar questions fairly directed to 
that end, and that the order asked ought to have been made by 
the Vice­Chancellor. He must answer all questions fairly directed 
to ascertain from him what amount of debts is due, from whom 
due, and to give all necessary particulars to enable the Plaintiffs 
to recover under  a  garnishee  order. I think  therefore  that the 
order   asked   for   below   should   be   made   now,   and   that   the 
Respondent should pay the costs of the appeal. 
10.
JAMES, L.J.:—
I am of the same opinion. The examination is not only intended 
to be an examination, but  to be a cross­examination, and that of 
the severest kind.”
 In my  view,  the right to examine witness includes right to cross 
examine and no prejudice  would be caused to the Judgment Debtor if the 

Judgment  Creditor is allowed to cross examine the Judgment Debtor with a 
view to ascertain the true and correct position of the property, assets and dues 
of the Judgment Debtor so that the Judgment Creditor can  apply for further 
directions to this court so as to  execute the decree. 
11.
I am not inclined to accept the submission of Mr. Merchant that 
the   Guardian   and     Manager     appointed      by   this   court       in   Guardianship 
petition, is liable to     submit accounts of lunatic only in such guardianship 
proceedings and action if any against such guardian and Manger can be taken 
only in those proceedings. In my view, the guardian and Manager not only 
represents the judgment debtor but has filed affidavit   on his behalf and is 
answerable to this court in this proceedings and is liable to be subjected to 
cross examination.
12.
As far as judgment of the Supreme Court in the case of Municipal 
Corporation of Greater   Mumbai Vs.     Lala Pancham and others,     AIR 
1965   SCC   1008    relied   upon   by     Mr.   Merchant,   learned   senior   counsel 
appearing for the Judgment Debtor is concerned, on perusal of the judgment, 
it is  clear that the Supreme Court was considering the petition    impugning  
the  amendment of the plaint  allowed by the High Court and    remitting the 
suit to the trial court and   while doing so, the  High Court had directed that  

the Commissioner and  City Engineer  be examined  on the question of breach 
of assurance given to the tenants. Considering these facts, the Supreme Court 
has held   that just as it is not open to a court to compel a party to make a  
particular kind of pleading or to amend his pleading so also it is beyond its 
competence to virtually oblige  a party to examine  any particular witness.  It 
is held that it is duty of court of law not only to do justice but to ensure that  

when justice is done,  it should bear in mind that it must act only according to 
law,   not   otherwise.   In   this   mater,   the   Judgment   Creditor     seeks   to   cross 
examine judgment debtor   acting through guardian and Manager   who has 
filed affidavit pursuant to the order passed by this court under Order 21 rule 
41 of C.P.C. 1908 disclosing assets, properties and   debts of the Judgment 
Debtor.  In  my view Order 21 Rule 41 permits examination of the judgment 
debtor which includes  cross examination of the judgment debtor.   Reliance 
thus placed by the learned senior counsel on the judgment of the Supreme 
Court   in the  case of Municipal Corporation  of Greater Bombay Vs.     Lala 
Pancham   is   totally   misplaced   and   the   said   judgment   does   not   assist   the 
judgment debtor.

13.
The Supreme Court in the case of  Saiyad Mohammad Baker El­
Edross Vs. Abdulhabibn Hasan Arab and Ors. 1998(2) G.L.R. 1781   has 

held   that   the       procedural   law   is   always   in     aid   of   justice   and     not   in 
contradiction or to defeat the  very object which is sought to be achieved.    A 
procedural law is always subservient to the substantive law. Nothing can be 
given by a procedural law what is not sought to be given by a substantive law 
and nothing can be taken away by the procedural law what is given by the 
substantive law. In my view, procedure under Order 21, Rule 41  is in   aid of 

execution of decree    with specific purpose to ascertain the true and correct 
14.
position  of assets  and liabilities of   the judgment Debtor.
I am therefore, of the view that the Judgment Creditor is   entitled to 
cross examine the Judgment Debtor on the   contents of the affidavit filed by 
the Judgment Debtor under Order 21 Rule 41  of the Code of Civil Procedure 
and also on the authenticity of the contents of the documents relied upon. 
Parties are at liberty   to lead   oral   evidence  before the  Commissioner  for 
taking Accounts of this court.
16.
The question as to whether respondent  through Anil Parekh, Guardian 
and Manager of the respondent has complied with  ad interim order passed by 
this court or whether any further action should be taken against the said Mr. 
Anil Parekh for   warrant of arrest  or not, the same can be decided only after 

oral evidence of the respondent or his guardian and Manager is recorded as 
directed by this court. After oral evidence is recorded,   plaintiff would be at 
liberty   to     apply   for       relief   in   terms   of   prayer   clauses   (c   )   to   (g)   of   the 
Chamber summons.  Liberty is granted to the parties to apply for placing the 
Chamber   Summons   on   board   after   evidence   is   recorded   before   the 
Commissioner for Taking Accounts.  Commissioner to act on the copy of this 

order duly authenticated by the Associate of this Court. 
Oral request of the learned counsel appearing for the respondent 
      (R.D.DHANUKA, J.)   
for stay of operation of this order is rejected. 


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