Landmark Judgment of Delhi high court on submitting assets details in Divorce proceeding

The Delhi High Court have issued direction that both the husband and the wife need to file detailed affidavits of income, assets and expenditure at the time of filing for divorce or maintenance petitions. Now hiding of assets and income at the time of divorce or maintenance proceedings will put in difficulty with the Delhi High Court.

Justice J R Midha directed that, “the detailed affidavit, along with copies of relevant documents, have to be submitted by both parties at the time of divorce proceedings so that maintenance orders can be passed by courts within 60 days of the divorce being initiated on the basis of “true income”.

As per courts orders Additional Solicitor General Sanjay Jain will be taking up this issue with the Law Ministry so that relevant legal provisions gets amended which would include the mandatory affidavits.

The court held that, “Maintenance is not merely a legal right, it is part and parcel of basic human rights. For weaker sections, it is a problem in the sense that their very survival rests on the maintenance,” observed the court, adding that “lengthy trial in matrimonial proceedings is uncalled for and contrary to the spirit of the Hindu Marriage Act”.

Directing all family courts to ensure that the affidavits are filed, Justice Midha said the directions were “necessitated because the parties in the matrimonial litigation do not disclose their true income and the claims of maintenance are dragged up to two years and the court, finding it difficult to determine the true income, tends to fix maintenance by drawing presumptions”.

The documents which are mandatory to submit includes copies of bank account statements of all accounts for the past three years, income tax returns along with statement of income for three years, wealth tax returns, cost to company certificate, CIBIL certificate, balance sheets and profit and loss accounts of companies, lease deeds and dividend certificates. Details of “lifestyle” like number of domestic helps, mode of travel and category of hotels used for stay also have to be submitted with the affidavit. The complete format will soon be uploaded on the website of the district courts.

The court even directed that, “the aforesaid procedure be followed in all cases relating to maintenance, including cases under the Hindu Marriage Act, 1955, Protection of Women from Domestic Violence Act, 2005, Hindu Adoption and Maintenance Act, 1956, Special Marriage Act, 1954, The Indian Divorce Act, 1869 as well as Section 125 CrPC”.

It directed family courts to remain vigilant to ensure that the affidavit “is not reduced to mere ritual” and to “scrutinise the affidavit threadbare.”

Justice Midha gave these directions after taking up bunch of petitions filed by women to get maintenance during divorce proceedings as well as permanent alimony fixed once divorce is granted. The bench gave even asked the lower courts to send their reports on the working of these guidelines by July for further consideration.

IN THE HIGH COURT OF DELHI AT NEW DELHI
Date of decision: 14th January, 2015

KUSUM SHARMA Vs  MAHINDER KUMAR SHARMA

CORAM :-
HON'BLE MR. JUSTICE J.R. MIDHA
Citation: AIR2015Delhi53, 217(2015)DLT706, i(2015)DMC692Del.


The requirements of justice give an occasion for the
development of new dimension of justice by evolving juristic
principles for doing complete justice according to the current needs
of the Society. The quest for justice in the process of administration
of justice occasions the evolution of new dimensions of the justice.
J.S. Verma, J., in his Article “New Dimensions of Justice”, (1997)
3 SCC J-3 observed that:-
“...Justice is the ideal to be achieved by Law. Justice
is the goal of law. Law is a set of general rules
applied in the administration of justice. Justice is in a
cause on application of law to a particular case.
Jurisprudence is the philosophy of law.
Jurisprudence and Law have ultimately to be tested
FAO 369/1996 & other connected matters
Page 2 of 46
on the anvil of administration of justice. ‘Law as it
is’, may fall short of 'Law as it ought to be' for doing
complete justice in a cause. The gap between the two
may be described as the field covered by Morality.
There is no doubt that the development of the law is
influenced by morals. The infusion of morality for
reshaping the law is influenced by the principles of
Equity and Natural Justice, as effective agencies of
growth. The ideal State is when the rules of law
satisfy the requirements of justice and the gap
between the two is bridged. It is this attempt to
bridge the gap which occasions the development of
New Jurisprudence.
The existence of some gap between law and justice is
recognized by the existing law itself. This is the
reason for the recognition of inherent powers of the
court by express provision made in the Code of Civil
Procedure and the Code of Criminal Procedure. The
Constitution of India by Article 142 expressly confers
on the Supreme Court plenary powers for doing
complete justice in any cause or matter before it.
Such power in the court of last resort is recognition
of the principle that in the justice delivery system, at
the end point attempt must be made to do complete
justice in every cause, if that result cannot be
achieved by provisions of the enacted law. These
powers are in addition to the discretionary powers of
courts in certain areas where rigidity is considered
inappropriate, e.g., equitable reliefs and Article 226
of the Constitution. ...”
Section 24 of Hindu Marriage Act, 1955
2.
Section 24 of the Hindu Marriage Act empowers the Court
to award maintenance pendente lite and litigation expenses to a

party who has no independent income sufficient for his/her support
in proceedings pending under the Hindu Marriage Act, 1955,
having regard to the income of the parties. The Proviso to Section
24 provides that application under Section 24 shall be disposed of
within 60 days of the date of service of notice on the opposite
party.
3.
Maintenance is not merely a legal right. It is part and
parcel of basic human right. For weaker sections, it is a problem in
the sense that their very survival rest on the maintenance. The
object behind the provision is two-fold: firstly, to prevent vagrancy
resulting from stained relation between the husband and wife, and
secondly, to ensure that the indigent litigating spouse is not
handicapped in defending or prosecuting the case due to want of
money. On the breakdown of the marriage, it often so happens that
the husband pays nothing for the support of his wife and children
and the wife has to fall back upon her parents and relatives to fend
her immediate needs. Reasonableness too demands extension of
such a relief in favour of a needy spouse. Had not the parties
drifted away from one another, the spouse from whom support is
sought would have in any case supported the other spouse entailing
financial burden. Hence, it is but natural to make the husband bear
the cost of maintaining his wife pending disposal of any dispute
until some permanent relief is provided to her.
4.
In Bhuwan Mohan Singh v. Meena & Ors, AIR 2014 SC
2875 the Supreme Court held that any delay in adjudication of
maintenance cases by the Family Court is not only against human

rights but also against the basic embodiment of dignity of an
individual. The object of the provisions for grant of maintenance is
to provide speedy remedy for supply of food, clothing and shelter
to the deserted wife and to prevent vagrancy and destitution. The
observations of the Supreme Court are as under:
“2. The two issues that pronouncedly emanate in
this appeal by special leave are whether the Family
Court while deciding an application under Section 7
of the Family Court Act, 1984 (for brevity, “the Act”)
which includes determination of grant of
maintenance to the persons as entitled under that
provision, should allow adjournments in an
extremely liberal manner remaining oblivious of
objects and reasons of the Act and also keeping the
windows of wisdom closed and the sense of judicial
responsiveness
suspended
to
the manifest
perceptibility of vagrancy, destitution, impecuniosity,
struggle for survival and the emotional fracture, a
wife likely to face under these circumstances and
further exhibiting absolute insensitivity to her
condition, who, after loosing support of the husband
who has failed to husband the marital status denies
the wife to have maintenance for almost nine years as
that much time is consumed to decide the lis and, in
addition, to restrict the grant of maintenance to the
date of order on some kind of individual notion. Both
the approaches, as we perceive, not only defeat the
command of the legislature but also frustrate the
hope of wife and children who are deprived of
adequate livelihood and whose aspirations perish
like mushroom and possibly the brief candle of
sustenance joins the marathon race of extinction.
This delay in adjudication by the Family Court is

not only against human rights but also against the
basic embodiment of dignity of an individual.
3. Be it ingeminated that Section 125 of the Code of
Criminal Procedure (for short “the Code”) was
conceived to ameliorate the agony, anguish, financial
suffering of a woman who left her matrimonial home
for the reasons provided in the provision so that
some suitable arrangements can be made by the
Court and she can sustain herself and also her
children if they are with her. The concept of
sustenance does not necessarily mean to lead the
life of an animal, feel like an unperson to be thrown
away from grace and roam for her basic
maintenance somewhere else. She is entitled in law
to lead a life in the similar manner as she would
have lived in the house of her husband. That is
where the status and strata come into play, and that
is where the obligations of the husband, in case of a
wife, become a prominent one. In a proceeding of
this nature, the husband cannot take subterfuges to
deprive her of the benefit of living with dignity.
Regard being had to the solemn pledge at the time of
marriage and also in consonance with the statutory
law that governs the field, it is the obligation of the
husband to see that the wife does not become a
destitute, a beggar. A situation is not to be
maladroitly created whereunder she is compelled to
resign to her fate and think of life “dust unto dust”. It
is totally impermissible. In fact, it is the sacrosanct
duty to render the financial support even if the
husband is required to earn money with physical
labour, if he is able bodied. There is no escape route
unless there is an order from the Court that the wife

is not entitled to get maintenance from the husband
on any legally permissible grounds.

9. A three-Judge Bench in Vimla (K.) v. Veeraswamy
(K.)[2], while discussing about the basic purpose
under Section 125 of the Code, opined that Section
125 of the Code is meant to achieve a social
purpose. The object is to prevent vagrancy and
destitution. It provides a speedy remedy for the
supply of food, clothing and shelter to the deserted
wife.

...It has come to the notice of the Court that on
certain occasions the Family Courts have been
granting adjournments in a routine manner as a
consequence of which both the parties suffer or, on
certain occasions, the wife becomes the worst victim.
When such a situation occurs, the purpose of the law
gets totally atrophied. The Family Judge is expected
to be sensitive to the issues, for he is dealing with
extremely delicate and sensitive issues pertaining to
the marriage and issues ancillary thereto. When we
say this, we do not mean that the Family Courts
should show undue haste or impatience, but there is
a distinction between impatience and to be wisely
anxious and conscious about dealing with a
situation. A Family Court Judge should remember
that the procrastination is the greatest assassin of
the lis before it. It not only gives rise to more family
problems but also gradually builds unthinkable and
Everestine bitterness. It leads to the cold
refrigeration of the hidden feelings, if still left. The
delineation of the lis by the Family Judge must

reveal the awareness and balance. Dilatory tactics
by any of the parties has to be sternly dealt with, for
the Family Court Judge has to be alive to the fact
that the lis before him pertains to emotional
fragmentation and delay can feed it to grow. We
hope and trust that the Family Court Judges shall
remain alert to this and decide the matters as
expeditiously as possible keeping in view the objects
and reasons of the Act and the scheme of various
provisions pertaining to grant of maintenance,
divorce, custody of child, property disputes, etc.”
(Emphasis supplied)
Basis for the claim of maintenance
5.
The basis of the claim for maintenance is that the claimant
has no independent income to support herself and the Court has to
take into consideration the income of both the parties.
It is
common knowledge that in maintenance cases parties rarely
disclose their true income. The applicant is not generally aware of
or is not in possession of documents from which the income of
respondent can be ascertained. Such documents are accessible to
the respondent only.
6.
In Radhika v. Vineet Rungta, 110 (2004) DLT 111, this
Court observed that parties rarely disclose their true income and
therefore, the Court have to resort to the status and life style of the
parties for fixing the maintenance. This Court held as under:
“3. Cases where the parties disclose their actual
income are extremely rare. Experience, therefore,
dictates that where a decision has to be taken
pertaining to the claim for maintenance, and the

7. quantum to be granted, the safer and surer method
  to be employed for coming to a realistic conclusion
 is to look at the status of the parties, since whilst
incomes can be concealed, the status is palpably
evident to all concerned. If any opulent lifestyle is
enjoyed by warring spouses he should not be heard
to complaint or plead that he has only a meagre
income. If this approach had been followed, it would
have been evident that the warring spouses enjoy a
affluent lifestyle. It has already been noted that the
learned Trial Court has not discussed the Husband's
income. While granting maintenance it is incumbent
on the Court to make such monetary arrangements as
would be conducive to the spouses continuing a
lifestyle to which they were accustomed before the
matrimonial discord.”
 (Emphasis supplied)
Burden of proving the income
7.1 The true income of the parties is within their personal
knowledge and therefore, the onus to prove their true income is on
them under Section 106 of the Indian Evidence Act.
7.2
Section 106 of the Indian Evidence Act reads as under:
“Section 106- Burden of proving fact especially within
knowledge –
When any fact is especially within the knowledge of any
person, the burden of proving that fact is upon him.”
7.3
The monthly income of the husband may not very often be
within the knowledge of the wife, particularly in a case where the
relationship is considerably strained and the spouses are living
apart for a considerable period. Section 106 of the Indian Evidence

Act specifically casts the burden of proof of the income on the
husband since the relevant facts relating to his income cannot be
within the specific knowledge of the wife.
7.4
It is noticed that upon the failure of the husband to disclose
his true income without good reasons, the Courts normally draw a
presumption against him and accept the allegations of the wife as
to the income of the husband. However, this Court has some
reservation about accepting the preposition that whatever estranged
wife states with or without rational basis should be accepted as
gospel truth. One cannot be oblivious to the human feeling of an
estranged wife to exaggerate income of her estranged husband to
extract as much as possible due to every increasing lack of sense of
security. Every Court is supposed to be circumspect to ensure that
unconsciously by any such order the Court is not forcing one or the
other party to the extremes. This Court is of the view that the
parties should be directed to file a detailed affidavit of their assets,
income and expenditure and the supporting documents in order to
determine their true income.
7.5
This Court is of the view that the assets, liabilities, income
and expenditure of the parties are necessary to be determined not
only to fix the maintenance under Section 24 but also to determine
the permanent alimony under Section 25 of the Hindu Marriage
Act and right to the joint properties under Section 27 of the Hindu
Marriage Act. It is therefore necessary to formulate a format of the
affidavit of assets, income and expenditure and also specify the
documents to be disclosed by them. The format of the affidavit of

assets, income and expenditure would help the Court in
determining the true income, expenditure, assets and liabilities of
the parties.
8.
8.1
Section 10 of Family Courts Act, 1984
The Family Courts Act adopts a less formal procedure.
Although Section 10 of the Act makes the procedure laid down
under the Code of Civil Procedure, 1908 applicable to Family
Court proceedings, it also lays down that the Family Court is free
to evolve its own rules of procedure.
8.2
Section 10(3) of the Family Courts Act specifically uses the
word ‘truth’ and casts a duty on the Family Court to lay down
procedure to determine the truth of the facts alleged by one party
and denied by the other. Section 10 of the Family Courts Act is
reproduced hereunder:
“Section 10 - Procedure generally
(1) Subject to the other provisions of this Act and the
rules, the provisions of the Code of Civil Procedure,
1908 (5 of 1908) and of any other law for the time being
in force shall apply to the suits and proceedings other
than proceedings under Chapter IX of the Code of
Criminal Procedure, 1973 (2 of 1974)], before a Family
Court and for the purposes of the said provisions of the
Code, a Family Court shall be deemed to be a Civil
Court and shall have all the powers of such Court.
(2) Subject to the other provisions of this Act and the
rules, the provisions of the Code of Criminal Procedure,
1973, (2 of 1974), or the rules made thereunder, shall
apply to the proceedings under Chapter IX of that Code
before a Family Court.

(3) Nothing in sub-section (1) or sub-section (2) shall
prevent a Family Court from laying down its own
procedure with a view to arrive at a settlement in
respect of the subject-matter of the suit or proceedings
or at the truth of the facts alleged by the one party and
denied by the other.”
9. Truth should be the Guiding Star in the Entire Judicial
  Process
9.1 It is the duty of the Court to ascertain the true income of the
parties and then pass the appropriate order relating to maintenance.
Truth is the foundation of justice. Dispensation of justice, based on
truth, is an essential feature in the justice delivery system. People
would have faith in Courts when truth alone triumphs. The justice
based on truth would establish peace in the society.
9.2
Krishna Iyer J. in Jasraj Inder Singh v. Hemraj
Multanchand, (1977) 2 SCC 155 described truth and justice as
under:
“8. ...Truth, like song, is whole, and half-truth can be
noise! Justice is truth, is beauty and the strategy of
healing injustice is discovery of the whole truth and
harmonising human relations. Law's finest hour is not
in meditating on abstractions but in being the delivery
agent of full fairness. This divagation is justified by the
need to remind ourselves that the grammar of justice
according to law is not little litigative solution of isolated
problems but resolving the conflict in its wider bearings.”
(Emphasis supplied)
9.3
In Union Carbide Corporation v. Union of India, (1989) 3
SCC 38, the Supreme Court described justice and truth to mean the
same. The observations of the Supreme Court are as under:

“30. ...when one speaks of justice and truth, these words
mean the same thing to all men whose judgment is
uncommitted. Of Truth and Justice, Anatole France said :
“Truth passes within herself a penetrating force
unknown alike to error and falsehood. I say truth
and you must understand my meaning. For the
beautiful words Truth and Justice need not be
defined in order to be understood in their true
sense. They bear within them a shining beauty
and a heavenly light. I firmly believe in the
triumph of truth and justice. That is what upholds
me in times of trial....”
(Emphasis supplied)
9.4
In Mohanlal Shamji Soni v. Union of India, 1991 Supp
(1) SCC 271, the Supreme Court observed that the presiding officer
of a Court should not simply sit as a mere umpire at a contest
between two parties and declare at the end of the combat who has
won and who has lost and that there is a legal duty of his own,
independent of the parties, to take an active role in the proceedings
in finding the truth and administering justice.
9.5
In Chandra Shashi v. Anil Kumar Verma, (1995) 1 SCC
421, the Supreme Court observed that to enable the Courts to ward
off unjustified interference in their working, those who indulge in
immoral acts like perjury, pre-variation and motivated falsehoods
have to be appropriately dealt with, without which it would not be
possible for any Court to administer justice in the true sense and to
the satisfaction of those who approach it in the hope that truth
would ultimately prevail. People would have faith in Courts
when they would find that truth alone triumphs in Courts.

9.6
In Zahira Habibullah Sheikh v. State of Gujarat, (2006) 3
SCC 374, the Supreme Court observed that right from the inception
of the judicial system it has been accepted that discovery,
vindication and establishment of truth are the main purposes
underlying existence of Courts of justice.
9.7
In Himanshu Singh Sabharwal v. State of Madhya
Pradesh, (2008) 3 SCC 602, the Supreme Court held that the trial
should be a search for the truth and not about over technicalities.
The Supreme Court’s observation are as under:
“5. ... 31. In 1846, in a judgment which Lord Chancellor
Selborne would later describe as ‘one of the ablest
judgments of one of the ablest judges who ever sat in this
Court’,
Vice-Chancellor
Knight
Bruce
said
[Pearse v. Pearse, (1846) 1 De G&Sm. 12 : 16 LJ Ch 153
: 63 ER 950 : 18 Digest (Repl.) 91, 748] : (De G&Sm. pp.
28-29):
“31. The discovery and vindication and establishment
of truth are main purposes certainly of the existence of
courts of justice; still, for the obtaining of these
objects, which, however valuable and important,
cannot be usefully pursued without moderation, cannot
be either usefully or creditably pursued unfairly or
gained by unfair means, not every channel is or ought
to be open to them. The practical inefficacy of torture
is not, I suppose, the most weighty objection to that
mode of examination,... Truth, like all other good
things, may be loved unwisely—may be pursued too
keenly—may cost too much.

35. Courts have always been considered to have an
overriding duty to maintain public confidence in the
administration of justice—often referred to as the duty
to vindicate and uphold the ‘majesty of the law’.
(Emphasis Supplied)

9.8
In Maria Margarida Sequeria Fernandes v. Erasmo Jack
de Sequeria, (2012) 5 SCC 370, the Supreme Court again
highlighted the significance of truth and observed that the truth
should be the guiding star in the entire legal process and it is
the duty of the Judge to discover truth to do complete justice.
The Supreme Court stressed that Judge has to play an active role
to discover the truth and he should explore all avenues open to
him in order to discover the truth. The Supreme Court observed
as under:
“32. In this unfortunate litigation, the Court's serious
endeavour has to be to find out where in fact the truth
lies.
33. The truth should be the guiding star in the entire
judicial process.Truth alone has to be the foundation of
justice. The entire judicial system has been created only
to discern and find out the real truth. Judges at all levels
have to seriously engage themselves in the journey of
discovering the truth. That is their mandate, obligation
and bounden duty. Justice system will acquire credibility
only when people will be convinced that justice is based
on the foundation of the truth.

35. What people expect is that the Court should discharge
its obligation to find out where in fact the truth lies. Right
from inception of the judicial system it has been accepted
that discovery, vindication and establishment of truth are
the main purposes underlying the existence of the courts
of justice.

52. Truth is the foundation of justice. It must be the
endeavour of all the judicial officers and judges to
ascertain truth in every matter and no stone should be

left unturned in achieving this object. Courts must give
greater emphasis on the veracity of pleadings and
documents in order to ascertain the truth.”
(Emphasis supplied)
10. False claims and defences
10.1 In Dalip Singh v. State of U.P., (2010) 2 SCC 114, the
Supreme Court observed that a new creed of litigants have cropped
up in the last 40 years who do not have any respect for truth and
shamelessly resort to falsehood and unethical means for achieving
their goals. The observations of the Supreme Court are as under:-
“1. For many centuries, Indian society cherished two
basic values of life i.e., 'Satya' (truth) and 'Ahimsa' (non-
violence). Mahavir, Gautam Buddha and Mahatma
Gandhi guided the people to ingrain these values in their
daily life. Truth constituted an integral part of the justice-
delivery system which was in vogue in the pre-
Independence era and the people used to feel proud to tell
truth in the courts irrespective of the consequences.
However, post-Independence period has seen drastic
changes in our value system. The materialism has over
shadowed the old ethos and the quest for personal gain
has become so intense that those involved in litigation do
not hesitate to take shelter of falsehood,
misrepresentation and suppression of facts in the court
proceedings.
2. In last 40 years, a new creed of litigants has
cropped up. Those who belong to this creed do not have
any respect for truth. They shamelessly resort to
falsehood and unethical means for achieving their
goals. In order to meet the challenge posed by this new
creed of litigants, the courts have, from time to time,
evolved new rules and it is now well established that a
litigant, who attempts to pollute the stream of justice or
who touches the pure fountain of justice with tainted
hands, is not entitled to any relief, interim or final.”

(Emphasis supplied)
10.2
In Satyender Singh v. Gulab Singh, 2012 (129) DRJ 128,
the Division Bench of this Court following Dalip Singh v. State of
U.P. (supra) observed that the Courts are flooded with litigation
with false and incoherent pleas and tainted evidence led by the
parties due to which the judicial system in the country is choked
and such litigants are consuming Court’s time for a wrong cause.
The observations of this Court are as under:-
“2. As rightly observed by the Supreme Court, Satya is a
basic value of life which was required to be followed by
everybody and is recognized since many centuries. In
spite of caution, courts are continued to be flooded with
litigation with false and incoherent pleas and tainted
evidence led by the parties. The judicial system in the
country is choked and such litigants are consuming
courts‘ time for a wrong cause. Efforts are made by the
parties to steal a march over their rivals by resorting to
false and incoherent statements made before the Court.
Indeed, it is a nightmare faced by a Trier of Facts;
required to stitch a garment, when confronted with a
fabric where the weft, shuttling back and forth across the
warp in weaving, is nothing but lies. As the threads of
the weft fall, the yarn of the warp also collapses; and
there is no fabric left.”
(Emphasis supplied)
11.
Imposition of costs
11.1 In Ramrameshwari Devi v. Nirmala Devi, (2011) 8 SCC
249, the Supreme Court has held that the Courts have to take into
consideration pragmatic realities and have to be realistic in
imposing the costs. The relevant paragraphs of the said judgment
are reproduced hereunder:-
FAO 369/1996 & other connected matters
Page 17 of 46
“43. ...We are clearly of the view that unless we ensure
that wrongdoers are denied profit or undue benefit from
the frivolous litigation, it would be difficult to control
frivolous and uncalled for litigations. In order to curb
uncalled for and frivolous litigation, the courts have to
ensure that there is no incentive or motive for uncalled
for litigation. It is a matter of common experience that
court's otherwise scarce and valuable time is consumed
or more appropriately wasted in a large number of
uncalled for cases.

52. The main question which arises for our consideration
is whether the prevailing delay in civil litigation can be
curbed? In our considered opinion the existing system
can be drastically changed or improved if the following
steps are taken by the trial courts while dealing with the
civil trials.

C. Imposition of actual, realistic or proper costs and or
ordering prosecution would go a long way in controlling
the tendency of introducing false pleadings and forged
and fabricated documents by the litigants. Imposition of
heavy costs would also control unnecessary
adjournments by the parties. In appropriate cases the
courts may consider ordering prosecution otherwise it
may not be possible to maintain purity and sanctity of
judicial proceedings...

54. While imposing costs we have to take into
consideration pragmatic realities and be realistic what
the Defendants or the Respondents had to actually incur
in contesting the litigation before different courts. We
have to also broadly take into consideration the
prevalent fee structure of the lawyers and other
miscellaneous expenses which have to be incurred
towards drafting and filing of the counter affidavit,
miscellaneous charges towards typing, photocopying,
court fee etc.

55. The other factor which should not be forgotten while
imposing costs is for how long the Defendants or
Respondents were compelled to contest and defend the
litigation in various courts. The Appellants in the instant
case have harassed the Respondents to the hilt for four
decades in a totally frivolous and dishonest litigation in
various courts. The Appellants have also wasted judicial
time of the various courts for the last 40 years.
56. On consideration of totality of the facts and
circumstances of this case, we do not find any infirmity in
the well reasoned impugned order/judgment. These
appeals are consequently dismissed with costs, which we
quantify as Rs. 2,00,000/- (Rupees Two Lakhs only). We
are imposing the costs not out of anguish but by following
the fundamental principle that wrongdoers should not get
benefit out of frivolous litigation....”
(Emphasis supplied)
11.2 In Maria Margarida Sequeria Fernandes v. Erasmo Jack
de Sequeria (supra) the Supreme Court held that heavy costs and
prosecution should be ordered in cases of false claims and
defences. The Supreme Court held as under:-
“82. This Court in a recent judgment in Ramrameshwari
Devi and Ors. (supra) aptly observed at page 266, para
43 that unless wrongdoers are denied profit from
frivolous litigation, it would be difficult to prevent it. In
order to curb uncalled for and frivolous litigation, the
Courts have to ensure that there is no incentive or motive
for uncalled for litigation. It is a matter of common
experience that Court's otherwise scarce time is
consumed or more appropriately, wasted in a large
number of uncalled for cases. In this very judgment, the
Court provided that this problem can be solved or at least
be minimized if exemplary cost is imposed for instituting
frivolous litigation. The Court observed at pages 267-268
that imposition of actual, realistic or proper costs and/or
ordering prosecution in appropriate cases would go a

long way in controlling the tendency of introducing false
pleadings and forged and fabricated documents by the
litigants. Imposition of heavy costs would also control
unnecessary adjournments by the parties. In appropriate
cases, the Courts may consider ordering prosecution
otherwise it may not be possible to maintain purity and
sanctity of judicial proceedings.”
12. Judge’s Power to put questions or order production
12.1 Section 165 of the Indian Evidence Act, 1872 invests the
Judge with plenary powers to put any question to any witness or
party; in any form, at any time, about any fact relevant or
irrelevant. Section 165 is intended to arm the Judge with the most
extensive power possible for the purpose of getting at the truth.
The effect of this section is that in order to get to the bottom of the
matter before it, the Court will be able to look at and inquire into
every fact and thus possibly acquire valuable indicative evidence
which may lead to other evidence strictly relevant and admissible.
The Court is not, however, permitted to found its judgment on any
but relevant statements.
12.2
Section 165 of the Indian Evidence Act, 1872 reads as
under:
“Section 165. Judge’s power to put questions or order
production.-
The Judge may, in order to discover or obtain proper
proof of relevant facts, ask any question he pleases, in
any form, at any time, of any witness, or of the parties,
about any fact relevant or irrelevant; and may order the
production of any document or thing; and neither the
parties nor their agents shall be entitled to make any
objection to any such question or order, nor, without the

leave of the Court, to cross-examine any witness upon
any answer given in reply to any such question:
Provided that the judgment must be based upon facts
declared by this Act to be relevant, and duly proved:
Provided also that this section shall not authorize any
Judge to compel any witness to answer any question or to
produce any document which such witness would be
entitled to refuse to answer or produce under Sections
121 to 131, both inclusive, if the question were asked or
the document were called for by the adverse party; nor
shall the Judge ask any question which it would be
improper for any other person to ask under Section 148
or 149 ; nor shall he dispense with primary evidence of
any document, except in the cases herein before
excepted.”
12.3
The object of a trial is, first to ascertain truth by the light of
reason, and then, do justice upon the basis of the truth and the
Judge is not only justified but required to elicit a fact, wherever the
interest of truth and justice would suffer, if he did not.
12.4
The Judge contemplated by Section 165 is not a mere
umpire at a wit-combat between the lawyers for the parties whose
only duty is to enforce the rules of the game and declare at the end
of the combat who has won and who has lost. He is expected, and
indeed it is his duty, to explore all avenues open to him in order to
discover the truth and to that end, question witnesses on points
which the lawyers for the parties have either overlooked or left
obscure or willfully avoided. A Judge, who at the trial merely sits
and records evidence without caring so to conduct the examination
of the witnesses that every point is brought out, is not fulfilling his
duty.

12.5
The Supreme Court in Ram Chander v. State of Haryana,
(1981) 3 SCC 191 observed that under Section 165, the Court has
ample power and discretion to control the trial effectively. While
conducting trial, the Court is not required to sit as a silent
spectator or umpire but to take active part within the
boundaries of law by putting questions to witnesses in order to
elicit the truth and to protect the weak and the innocent. It is the
duty of a Judge to discover the truth and for that purpose he may
"ask any question, in any form, at any time, of any witness, or of
the parties, about any fact, relevant or irrelevant".
12.6
In Ritesh Tewari v. State of Uttar Pradesh, (2010) 10 SCC
677, the Supreme Court held that every trial is a voyage of
discovery in which truth is the quest. The power under Section
165 is to be exercised with the object of subserving the cause of
justice and public interest, and for getting the evidence in aid of a
just decision and to uphold the truth.
It is an extraordinary
power conferred upon the Court to elicit the truth and to act in
the interest of justice. The purpose being to secure justice by full
discovery of truth and an accurate knowledge of facts, the Court
can put questions to the parties, except those which fall within
exceptions contained in the said provision itself.
12.7
In State of Rajasthan v. Ani, (1997) 6 SCC162, the
Supreme Court held that Section 165 of the Indian Evidence Act
confers vast and unrestricted powers on the Court to elicit
truth. Reticence may be good in many circumstances, but a Judge
remaining mute during trial is not an ideal situation. A taciturn

Judge may be the model caricatured in public mind. But there is
nothing wrong in his becoming active or dynamic during trial so
that criminal justice being the end could be achieved. A Judge is
expected to actively participate in the trial to elicit necessary
materials from witnesses in the appropriate context which he
feels necessary for reaching the correct conclusion.
Suggestions
13.
Vide order dated 18th September, 2014, this Court had
suggested that all petitions under Sections 9 to 13 of the Hindu
Marriage Act to be accompanied with an affidavit of assets, income
and expenditure of the petitioner in terms of Puneet Kaur v.
Inderjeet Sawhney (supra) and the respondent should file his/her
affidavit of assets, income and expenditure within 30 days of the
service of the notice along with the response of the petitioner’s
affidavit (paras 33.3 and 33.5 of the order dated 18th September,
2014).
14.
Vide order dated 18th September, 2014, this Court further
directed the Courts below to give their suggestions with respect to
the working of the guidelines in pursuance to which the Family
Courts and the Courts dealing with the cases of maintenance under
Section 125 Cr.P.C. have sent their response as well as their
suggestions. The learned amicus curiae and the other Advocates
have also given their suggestions which are discussed hereunder:
14.1
Mr. Sunil Mittal, learned amicus curiae made following
suggestions at the time of hearing:

(i)
The parties should disclose their assets, income and
expenditure at the time of the marriage or one year before the date
of separation whichever is later; secondly at the time of separation
and thirdly, at the time of deposing the affidavit.
(ii)
The parties are well aware of the assets, income and
expenditure of the other spouse and therefore, the parties should
give the particulars of the assets, income and expenditure of the
other spouse in their affidavit itself.
(iii)
The list of documents to be filed along with affidavit be
specified to enable the litigants to file the relevant documents
available with them.
(iv)
The appearance of the parties on each and every date of
hearing in matrimonial cases be made mandatory.
14.2
Ms. Anu Narula, learned amicus curiae, submitted that the
format of the affidavit prescribed in Puneet Kaur’s case is quite
comprehensive. Ms. Anu Narula however has suggested that the
employees of the MNCs normally have two separate contracts, one
pertaining to the salary and the other pertaining to the
incentives/commissions, which they do not normally disclose to the
Court. The employee of the Companies should disclose the Cost to
Company Certificate which would give the real income of the
person as it would include the commissions, incentives, hefty
annual bonuses. It is further submitted that the report of the CIBIL
provides a complete insight into the person’s liabilities qua loans
and repayments and it gives a clear indication of the financial
position of a person. Ms. Anu Narula suggested the following
documents to be filed along with the affidavit :-
(i) Income Tax returns.
(ii) Form 16 and Form 12BA
FAO 369/1996 & other connected matters
Page 24 of 46
(iii) Appointment letter
(iv) Cost to Company Certificate
(v) Report of CIBIL (Credit Information Bureau India
   Limited).
14.3 Ms. Prem Lata Bansal, learned Senior Advocate appointed
as amicus curiae vide order dated 23rd December, 2011 has given
the list of documents to be submitted along with the affidavit of
assets and income.
14.4
Mr. Hasan Anzar and Ms. Samana Suhail, Advocates, have
given the following suggestions:
(i) The aforesaid procedure should also be followed in cases
   relating to Special Marriage Act and Indian Divorce Act.
(ii) The copies of the affidavits and the pleadings should be
    exchanged by the counsels by e-mail.
(iii) Corpus should be created for the minor children and
     unmarried daughter.
(iv) The maintenance should be enhanced @ 4% to 6% per
    annum.
(v) The cause list of the Family Court should be put on the
   website.
(vi) The following documents should be filed along with the
    affidavit:
(a) Income Tax Return/Form 16 for the last three years.
(b) Salary certificate/Cost to Company Certificate for the
last three years.
(c) Bank statement of all the bank accounts for the last
three years.
(d) Credit/Debit card statements.
FAO 369/1996 & other connected matters
Page 25 of 46
(e) Income of joint family business should be taken into
consideration.
(f)
Documents relating to the investment in real estate
properties including pre-launch and launched projects.
(g) Insurance policies/mutual fund and other investments
in valuable securities.
(h) Agricultural income.
14.5
Dr. L.S. Chaudhary, Advocate made the following
suggestions:
(i) The order dated 18th September 2014 be modified but
   reviewed after a period of six months.
(ii) In cases a petition for divorce by the wife who is claiming
    maintenance under Section 24 from the husband, the wife
   should not be required to pay litigation expenses to the
  respondent.
14.6 Mr. Ashwini Sood, Advocate submitted that the disposal of
the maintenance application by the Family Courts are delayed
because of huge pendency of cases. It is further submitted that the
party filing false affidavit of assets, income and expenditure should
be immediately prosecuted under Section 340 Cr.P.C.
14.7
The Family Courts and the Courts dealing with cases under
Section 125 Cr.P.C. have also sent their suggestions which are as
under:
(i) The affidavit should require the party to state whether
   similar monetary relief has been claimed in any other
  proceedings and if so, the particulars of the monetary relief
 awarded be given.
(ii) Earning spouse should append income certificate from his
    employer.

(iii) Direction to filing section not to accept incomplete petitions.
(iv) Following additional information be sought in the affidavit
    of assets, income and expenditure:
(a) Admitted amount of maintenance which the spouse is
   prepared to pay to the other spouse.
(b) Name and relationship of the person with whom
   he/she is residing along with the affidavit of income of
  such relations.
(c) The income tax returns and salary slips for the last
   three years, PAN card, passport, aadhar, voter ID card
  and insurance policy of the vehicle be also called for
 from the parties.
(d) Interim order with respect to payment of school fees of
   the children should be made on the very first date.
(v) All cases between the parties should be taken up by one
   Court.
(vi) Not more than 500-700 cases should be allocated to each
    Court to enable them to expedite the hearing in terms of
   Section 4 of the Family Courts Act.
(vii) DLSA should assign one legal aid counsel to each Family
Court to assist litigants.
(viii) Rs.11,000/- should be directed to be paid towards interim
litigation expenses.
(ix) The report of the SDM should be sought to verify the
    financial status of the parties.
(x) Establishment of Family Courts Settlement Fund by Govt. of
   NCT of Delhi to provide immediate interim relief releasing
  maintenance in deserving cases.
(xi) Courts be authorized to appoint an amicus curiae in
    appropriate cases.
(xii) Sensitize lawyers with regard to the directions issued by this
Court.

(xiii) Connectivity with the server should be provided to the
Family Courts.
15. Affidavit of income and assets provided in Form 16A of
   APPENDIX-E under Order 21 Rule 41(2) of the Code of
  Civil Procedure
15.1 Order 21 Rule 41(3) of the Code of Civil Procedure
empowers the Court, in execution of a money decree, to examine
the judgment debtor to ascertain the properties owned by him.
Order 21 Rule 41(2) further empowers the Court to direct the
judgment debtor to file an affidavit stating the particulars of the
assets of the judgment debtor.
Upon disobedience of such an
order, Order 21 Rule 41(3) of the Code of Civil Procedure
empowers the Court to send the judgment debtor to civil prison for
a term not exceeding three months.
15.2
The form of the affidavit required to be filed by the
judgment debtor under Order 21 Rule 41(2) of the Code of Civil
Procedure is provided in Form 16-A in Appendix E.
15.3
Initially the Matrimonial Courts were directing the parties
to file the affidavit in the format given in Form 16-A of Appendix
E under Order 21 Rule 41 of the Code of Civil Procedure but the
litigants were not truly disclosing their income in the said affidavit.
15.4
This Court is of the view that the format of affidavit of
assets, income and expenditure provided in Form 16-A of
Appendix E of the Code of Civil Procedure is not comprehensive
to discover the complete income, assets and expenditure of the
parties in matrimonial litigation and therefore, there is a need to
formulate a comprehensive affidavit of assets, income and

expenditure.
Puneet Kaur v. Inderjit Singh Sawhney, 2011 (183) DLT 403
16.
In Puneet Kaur v. Inderjit Singh Sawhney (supra), this
Court, while dealing with Section 24 of the Hindu Marriage Act,
directed both the parties to file detailed affidavits of their assets,
income and expenditure. The relevant portion of the said judgment
is held as under:
7. ...both the parties are directed to file their respective
affidavits of assets, income and expenditure from the
date of the marriage up to this date containing the
following particulars:—
7.1 Personal Information
(i) Educational qualifications.
(ii) Professional qualifications.
(iii) Present occupation.
(iv) Particulars of past occupation,
(v) Members of the family.
(a) Dependent.
(b) Independent.
7.2 Income
(i) Salary, if in service.
(ii) Income from business/profession, if self employed.
(iii) Particulars of all earnings since marriage.
(iv) Income from other sources:—
(a) Rent.
(b) Interest on bank deposits and FDRs.
(c) Other interest i.e. on loan, deposits, NSC, IVP, KVP,
Post Office schemes, PPF etc.
(d) Dividends.
(e) Income from machinery, plant or furniture let on
hire.
(f) Gifts and Donations.
(g) Profit on sale of movable/immovable assets.
(h) Any other income not covered above.
7.3 Assets

(i) Immovable properties:—
(a) Building in the name of self and its Fair Market
Value (FMV):—
- Residential.
- Commercial.
- Mortgage.
- Given on rent.
- Others.
(b) Plot/land.
(c) Leasehold property.
(d) Intangible property e.g. patents, trademark, design,
goodwill.
(e) Properties in the name of family members/HUF and
their FMV.
(ii) Movable properties:—
(a) Furniture and fixtures.
(b) Plant and Machinery.
(c) Livestock.
(d) Vehicles i.e. car, scooter along with their brand and
registration number.
(iii) Investments:—
(a) Bank Accounts - Current or Savings.
(b) Demat Accounts.
(c) Cash.
(d) FDRs, NSC, IVP, KVP, Post Office schemes, PPF
etc.
(e) Stocks, shares, debentures, bonds, units and mutual
funds.
(f) LIC policy.
(g) Deposits with Government and Non-Government
entities.
(h) Loan given to friends, relatives and others.
(i) Telephone, mobile phone and their numbers.
(j) TV, Fridge, Air Conditioner, etc.
(k) Other household appliances.
(l) Computer, Laptop.
(m) Other electronic gadgets including I-pad etc.
(n) Gold, silver and diamond Jewellery.
(o) Silver Utensils.
(p) Capital in partnership firm, sole proprietorship firm.
FAO 369/1996 & other connected matters
Page 30 of 46
(q) Shares in the Company in which Director.
(r) Undivided share in HUF property.
(s) Booking of any plot, flat, membership in Co-op.
Group Housing Society.
(t) Other investments not covered by above items.
(iv) Any other assets not covered above.
7.4 Liabilities
(i) OD, CC, Term Loan from bank and other institutions.
(ii) Personal/business loan
(a) Secured.
(b) Unsecured.
(iii) Home loan.
(iv) Income Tax, Wealth Tax and Property Tax.
7.5 Expenditure
(i) Rent and maintenance including electricity, water
and gas.
(ii) Lease rental, if any asset taken on hire.
(iii) Installment of any house loan, car loan, personal
loan, business loan, etc.
(iv) Interest to bank or others.
(v) Education of children including tuition fee.
(vi) Conveyance including fuel, repair and maintenance
of vehicle. Also give the average distance travelled every
day.
(vii) Premium of LIC, Medi-claim, house and vehicle
policy.
(viii) Premium of ULIP, Mutual Fund.
(ix)
Contribution
to
PPF,
EPF,
approved
superannuation fund.
(x) Mobile/landline phone bills.
(xi) Club subscription and usage, subscription to news
papers, periodicals, magazines, etc.
(xii) Internet charges/cable charges.
(xiii) Household expenses including kitchen, clothing,
etc.
(xiv) Salary of servants, gardener, watchmen, etc.
(xv) Medical/hospitalization expenses.
(xvi) Legal/litigation expenses.
(xvii) Expenditure on dependent family members.
(xviii) Expenditure on entertainment.

(xix) Expenditure on travel including outstation/foreign
travel, business as well as personal.
(xx) Expenditure on construction/renovation and
furnishing of residence/office.
(xxi) Any other expenditure not covered above.
7.6 General Information regarding Standard of Living
and Lifestyle
(i) Status of family members.
(ii) Credit/debit cards.
(iii) Expenditure on marriage including marriage of
family members.
(iv) Expenditure on family functions including birthday
of the children.
(v) Expenditure on festivals.
(vi) Expenditure on extra-curricular activities.
(vii) Destination of honeymoon.
(viii) Frequency of travel including outstation/foreign
travel, business as well as personal.
(ix) Mode of travel in city/outside city.
(x) Mode of outstation/foreign travel including type of
class.
(xi) Category of hotels used for stay, official as well as
personal, including type of rooms.
(xii) Category of hospitals opted for medical treatment
including type of rooms.
(xiii) Name of school(s) where the child or children are
studying.
(xiv) Brand of vehicle, mobile and wrist watch.
(xv) Value of jewellery worn.
(xvi) Details of residential accommodation.
(xvii) Value of gifts received.
(xviii) Value of gifts given at family functions.
(xix) Value of donations given.
(xx) Particulars of credit card/debit card, its limit and
usage.
(xxi) Average monthly withdrawal from bank.
(xxii) Type of restaurant visited for dining out.
(xxiii) Membership of clubs, societies and other
associations.
(xxiv) Brand of alcohol, if consumed.
FAO 369/1996 & other connected matters
Page 32 of 46
(xxv) Particulars of all pending as well as decided cases
including civil, criminal, labour, income tax, excise,
property tax, MACT, etc. with parties name.
8. Both the parties are also directed to file, along with
affidavit, copies of the documents relating to their
assets, income and expenditure from the date of the
marriage up to this date and more particularly the
following:—
(i) Relevant documents with respect to income including
Salary certificate, Form 16A, Income Tax Returns,
certificate from the employer regarding cost to the
company, balance sheet, etc.
(ii) Audited accounts, if deponent is running business
and otherwise, non-audited accounts i.e. balance sheets,
profit and loss account and capital account.
(iii) Statement of all bank accounts.
(iv) Statement of Demat accounts.
(v) Passport.
(vi) Credit cards.
(vii) Club membership cards.
(viii) Frequent Flyer cards.
(ix) PAN card.
(x) Applications seeking job, in case of unemployed
person.
9. The affidavit and documents be filed within a period
of four weeks with an advance copy to opposite parties
who shall file their response within two weeks
thereafter.
11. Both the parties are directed to remain present in
Court on the next date of hearing along with all original
documents relating to their assets, income and
expenditure.”
17. Format of the affidavit of assets, income and expenditure.
17.1 This Court is of the view that a comprehensive affidavit of
assets, income and expenditure should be filed by the both the
parties at the very threshold in all matrimonial cases to enable the
Courts to determine the maintenance on the basis of true income of
FAO 369/1996 & other connected matters
Page 33 of 46
the parties.
17.2
The affidavit of assets, income and expenditure by the
parties at the very threshold of matrimonial litigation has following
advantages:-
(i)
The parties will have to disclose their true income, assets and
expenditure.
(ii)
The maintenance order can be passed expeditiously without
any delay on the basis of the affidavit.
(iii) Substantial judicial time would be saved.
(iv) The maintenance would be fixed by the Court on the basis of
true income of the parties.
17.3
The learned amici curiae agree to the formulating of the
format of the affidavit of income, assets and expenditure to be filed
by the parties.
17.4
This Court has formulated the draft of the assets, income
and expenditure to be filed by the parties at the very threshold in all
matrimonial cases which is attached hereto as Annexure A.
18. International Best Practices
18.1 This Court has examined the matrimonial law in various
countries namely U.S.A, United Kingdom, Canada, Australia and
South Africa where it is mandatory for both parties in the
matrimonial litigation to file the affidavit of their assets, income,
expenditure and liabilities at the very threshold of matrimonial
litigation and the format of the affidavit is duly prescribed in the
Rules. The Rules and mandatory formats of affidavit of assets,
income and expenditure down loaded and examined by this Court
are as under:

S.No
Name of Name of the Court Applicable Rules Affidavit for Hyper Link
the financial 
Country disclosure 
1. U.S.A. Circuit Court of PART 11.00 Financial 2. U.S.A Franklin County Rules of Affidavit of 1. http://19thcircuitcourt.state.il.us/crt_for
          Nineteenth Judicial Family Law Affidavit 11.02 Court of Common Domestic Income and ms/Documents/family/Affidavit-
          Circuit Lake County, Pleas Division of Relations Expenses Financial11.02_040306.pdf
          Illinois Domestic Relations Division 2. http://19thcircuitcourt.state.il.us/resour
                   and Juvenile Branch ces/Pages/rules11.aspx
                                      1.http://www.fccourts.org/DRJ/PDF/forms/
                                     income_affidavit.pdf
                                    2. http://www.franklincountyohio.gov/clerk
                                   /drfaq.cfm
3. U.S.A Family Court of the Part 205. Uniform Financial 1. https://www.nycourts.gov/forms/familyc
         State of New York rules for the Disclosure ourt/pdfs/4-17.pdf
         County. family court Affidavit 2. http://www.nycourts.gov/rules/trialcourts
                                       /205.shtml
4. U.S.A Superior Court of Arizona Rules of Affidavit of 5. U.S.A State of Winsconsin, Basic guide to Financial 6. U.S.A Montgomery County Rules of the Affidavit of 7. U.K. Royal Court of Rules of Form E Financial 8. Canada Queen’s Bench and Alberta Rules of 9. Republic Schedule A to 1. https://www.superiorcourt.maricopa.gov/
         Arizona in Maricopa Family Law Financial Circuit Court Divorce/ Legal Disclosure Domestic Relations Domestic Financial Justice Application for Statement the Court of Appeal Court of South Form FL – 17 , sscDocs/pdf/drosc13f.pdf
         County Procedure Information Seperation Statement Court Relations Disclosure financial remedy Africa Statement of 2. https://govt.westlaw.com/azrules/Browse
                                                                 Division Affidavit Income , Assets /Home/Arizona/ArizonaCourtRules/Ariz
                                                                                    and Liabilities onaStatutesCourtRules?guid=N258B8E4
                                                                                    Application for 0715611DAA16E8D4AC7636430&origi
                                                                                    Maintenance nationContext=documenttoc&transitionT
                                                                                    Order. ype=Default&contextData=(sc.Default)
                                                                                          1. http://www.wicourts.gov/forms/fa-
                                                                                         4139.pdf
                                                                                        2. https://www.wicourts.gov/formdisplay/F
                                                                                       A4100_instructions.pdf?formNumber=F
                                                                                      A4100&formType=Instructions&formatI
                                                                                     d=2&language=en
                                                                                    1. http://www.mcohio.org/government/dom
                                                                                   estic_relations_court/docs/affidavit_of_fi
                                                                                  nancial_disclosure.pdf
                                                                                 2. www.mcohio.org/government/domestic_
                                                                                relations_court/docs/LOCAL_RULES.p
                                                                               df
                                                                              1. http://www.jordanpublishing.co.uk/syst
                                                                             em/redactor_assets/documents/709/For
                                                                            m_E.pdf
                                                                           2. https://www.justice.gov.uk/courts/proc
                                                                          edure-rules/family/parts/part_09
                                                                         1. http://www.albertacourts.ab.ca/LinkCli
                                                                        ck.aspx?fileticket=nE63Bp0FClQ%3D
                                                                       &tabid=310
10. Australia
Maintenance Act
99 of 1998
Family Court of
Australia
Family Law Rules
– Rule 13.05
Federal Circuit
Court Rules- Rule
24.02
FAO 369/1996 & other connected matters
Financial
Statement
1. http://www.justice.gov.za/forms/mainten
ance/MNT_Form%20A.pdf
2. www.justice.gov.za/legislation/acts/1998
-099.pdf
1. http://www.familylawcourts.gov.au/wps/
wcm/resources/file/ebfc574063514ae/Fin
ancialStatement_form_0313V1.pdf
2. http://www.familylawcourts.gov.au/wps/
wcm/connect/FLC/Home/Forms/Family
+Law+Courts+forms/Financial_Stateme
nt_form

18.2
The relevant Rules of Nineteenth Judicial Circuit Court of
Lake County, Illinois, U.S.A. (http://19thcircuitcourt. state.il.us/
resources/Pages/rules11.aspx#top) are as under: -
“11.02 AFFIDAVIT OF PARTIES AND
PRODUCTION OF DOCUMENTS
A.
Prior to the Initial Case Management
Conference.
1. Seven days prior to the initial case management
conference in any proceeding for dissolution of
marriage or legal separation, the parties of record
shall exchange with each other completed
Comprehensive Financial Affidavits of income,
expenses, assets and liabilities in the form approved
by the court.
2. The Comprehensive Financial Affidavit shall not be
filed with the Clerk of the Circuit Court.
3. On or before the initial case management conference,
each party of record shall file with the Clerk of the
Circuit Court a certificate of compliance certifying
that the Comprehensive Financial Affidavit has been
completed and setting forth the date the completed
Comprehensive Financial Affidavit was served upon
the opposing party.”
(Emphasis Supplied)
18.3 The relevant rules of the Domestic Relations Division of
Montgomery County Domestic Relations Court, U.S.A
(http://www.mcohio.org/government/domestic_relations_court
/docs/LOCAL_RULES.pdf ) are as under: -
“RULE 4.10
AFFIDAVIT OF FINANCIAL DISCLOSURE
(A) Required Filing. The court’s approved Affidavit
of Financial Disclosure[Appendix, Form 2] shall be
timely submitted to the court as required by this rule, on
the forms provided by the court or computer generated
duplications. All Affidavits of Financial Disclosure shall
FAO 369/1996 & other connected matters
Page 36 of 46
be complete and provide detailed disclosure under oath.
Incomplete affidavits may not be accepted or considered
by the court. Every party is under an affirmative duty to
supplement any Affidavit of Financial Disclosure
immediately upon any material change in employment,
income, expenses or other information included in the
affidavit.
The Supreme Court of Ohio has authorized the use of
their Affidavit of Income and Expenses (See Appendix
Form 2A). If a party elects to use this form and the party
is requesting a temporary custody or support order, the
party must file a separate motion for the temporary
order.
(B)
Distribution of Affidavit.
(1) Divorce, Legal Separation, Annulment: All
complaints for divorce, legal separation, or annulment
shall be accompanied by an Affidavit of Financial
Disclosure, a copy of which shall be sent by the plaintiff
to the defendant. All defendants shall submit to the court
an Affidavit of Financial Disclosure within fourteen (14)
days of service of summons or with any Answer or
Counterclaim if one has not already been submitted, and
shall serve a copy on the plaintiff.
(2) Dissolutions of Marriage: In petitions for
dissolutions of marriage, an Affidavit of Financial
Disclosure shall be submitted to the court by each party
contemporaneously with the petition.
(3) Domestic Violence: In all domestic violence cases
where support is an issue, the petitioner shall submit to
the court an Affidavit of Financial Disclosure which shall
be sent to the respondent. The respondent shall submit to
the court and shall send to the petitioner an Affidavit of
Financial Disclosure prior to the next hearing on the
matter.
(4) Post Decree Motions: In all post decree motions
where support is an issue, the moving party shall submit
to the court an Affidavit of Financial
Disclosure which shall be sent to the non-moving party.
FAO 369/1996 & other connected matters
Page 37 of 46
The non-moving party shall submit to the court and send
to the moving party an Affidavit of
Financial Disclosure within fourteen (14) days of service
of summons, or three (3) days prior to the next hearing
on the matter, whichever is earlier.”
(Emphasis supplied)
18.4
The view taken by this Court in Puneet Kaur v. Inderjit
Singh Sawhney (supra) with respect to the necessity of affidavit of
assets, income and expenditure of the parties to determine the true
income of the parties and the direction of this Court in the order
dated 18th September, 2014 for filing of the affidavit of assets,
income and expenditure at the very threshold of matrimonial
litigation in all matrimonial cases to do complete justice is in
conformity with the international best practices in the developed
countries.
Conclusion
19.
On careful consideration of the valuable suggestions given
by the Courts below, learned amici curiae and the counsels for the
parties, the order dated 18th September, 2014 is modified and the
modified directions are as under: -
19.1
Matrimonial jurisdiction is of a special nature and deserves
a special attention. Lengthy trial in matrimonial proceedings is
uncalled for and contrary to the spirit of Hindu Marriage Act.
19.2
The affidavit of assets, income and expenditure of both the
parties are necessary to determine the rights of the parties under
Sections 24 to 27 of the Hindu Marriage Act and, therefore, should
be filed by both the parties at the very threshold in order to curb the
FAO 369/1996 & other connected matters
Page 38 of 46
delay and expedite the trial in terms of Section 21-B of the Hindu
Marriage Act.
19.3
Applying the aforesaid principles laid down in Section
10(3) of the Family Courts Act, 1984 read with Section 165 of the
Indian Evidence Act relating to the duty of the Court to ascertain
the truth and the duty of the parties to disclose their income under
Section 106 of the Indian Evidence Act, this Court has formulated
the format of the affidavit of assets, income and expenditure
attached to this order as Annexure ‘A’ which shall form part of this
judgment.
The documents required to be filed along with the
affidavit are prescribed in the format of the affidavit.
19.4
All pleadings including petitions under Sections 9 to 13 of
the Hindu Marriage Act and the written statement shall be
accompanied with an affidavit of assets, income and expenditure in
the format provided in Annexure A and shall be accompanied by
the relevant documents mentioned therein.
19.5
If the petitioner claims maintenance, application under
Section 24 should be filed along with the petition. However, if
respondent claims maintenance, the application under Section 24
along with the affidavit of assets, income and expenditure in the
format provided in Annexure A along with the response to the
petitioner’s affidavit should be filed within 30 days of the service
of the notice.
19.6
The response to the respondent’s affidavit of assets, income
and expenditure be filed by the petitioner within two weeks
FAO 369/1996 & other connected matters
Page 39 of 46
thereafter and the case be listed for disposal of the application
under Section 24 of the Hindu Marriage Act. If the parties are
unable to file their response within two weeks, Court may suitably
extend the time period upon sufficient cause being shown.
19.7
The Court may also call upon the parties of to file such an
affidavit in pending cases of maintenance if the parties have not
already disclosed their true income.
19.8
Paras 33.3 and 33.5 of the order dated 18th September, 2014
are modified to the extent that the parties shall file the affidavit of
their assets, income and expenditure in format provided in
Annexure A, instead of the affidavit prescribed in Puneet Kaur v.
Inderjeet Sawhney (supra).
19.9
There may be cases where one of the spouse has sufficient
means of sustenance and therefore, the application under Section
24 is not warranted at the initial stage.
In such cases, the
concerned spouse need not file the application under Section 24 of
the Hindu Marriage Act but shall specifically mention this fact in
the pleadings i.e. petition/written statement, as the case may be. In
such cases, the written statement along with the affidavit in the
format provided in the Annexure A be filed by the respondent
within 30 days of the service of summons. However, this would
not preclude the filing of the application under Section 24 at a later
stage, if the circumstances so warrant.
19.10 Even in cases where Section 24 is not invoked by either of
the parties, the affidavit of assets, income and expenditure in terms
FAO 369/1996 & other connected matters
Page 40 of 46
of Annexure A shall be filed by both the parties for the purpose of
adjudicating claims under Sections 25 to 27 of the Hindu Marriage
Act, which may be raised at a later stage. If the affidavits of the
parties are on record, the claim under Sections 25 to 27 would not
delay the proceedings.
19.11 If the claim of permanent alimony under Section 25 of the
Hindu Marriage Act is raised before the appellate Court, as in the
present appeals, the appellate Court can direct the parties to file
their affidavits of assets, income and expenditure in terms of
Annexure A. However, if such affidavits of the parties are already
on record, the adjudication of claim under Section 25 of the Hindu
Marriage Act would not delay the proceedings.
19.12 The Court shall ensure that the filing of the affidavits by the
parties is not reduced to a mere ritual or formality. The Court shall
scrutinize the affidavit threadbare and may decline to take the same
on record unless it contains complete particulars mentioned
Annexure A and is accompanied by the documents mentioned
therein.
19.13 If the affidavit filed by the parties is not in the prescribed
format or is not accompanied with the relevant documents, the
learned Court shall not return it back to the filing counter as being
done by same Courts. It would be appropriate for the Court to
grant reasonable time to the parties to remove the defects/
deficiencies instead of returning back the affidavit to the filing
counter.
FAO 369/1996 & other connected matters
Page 41 of 46
19.14 If a party has made concealment or false statement in
his/her affidavit, the opposite party shall disclose the particulars of
the same in his/her response on affidavit along with the material to
show concealment or false statement. The aggrieved party may also
seek permission of the Court to serve interrogatories and seek
production of relevant documents from the opposite party under
Order XI of the Code of Civil Procedure.
19.15 Whenever a party discloses sufficient material to show
concealment or false statement in the affidavit of the opposite
party, the Court may consider examining the deponent of the
affidavit under Section 165 of the Evidence Act to elicit the truth.
In appropriate cases, the Court may direct a party to file an
additional affidavit relating to his assets, income and expenditure at
the time of marriage and/or one year before separation and/or at the
time of separation.
19.16 If the statements made in affidavit of assets, income and
expenditure are found to be incorrect, the Court shall consider its
effect while fixing the maintenance.
However, action under
Section 340 Cr.P.C. is ordinarily not warranted in matrimonial
litigation till the decision of the main petition.
19.17 At the time of issuing notice, the Court shall consider
directing the petitioner to deposit such sum, as the Court may
consider appropriate, on the basis of petitioner’s affidavit, for
payment to the respondent towards interim litigation/part litigation
expenses. However, in cases such as divorce petition by the wife
FAO 369/1996 & other connected matters
Page 42 of 46
who unable to support herself and is claiming maintenance from
the respondent husband, it would not be appropriate to direct the
petitioner-wife to pay the litigation expenses to the respondent-
husband.
19.18 If the disposal of maintenance application is taking time,
and the delay is causing hardship, ad-interim maintenance should
be granted to the claimant spouse on the basis of admitted income
of the respondent.
19.19 The application under Section 24 should be decided as
expeditiously as possible otherwise the very object of the proviso
to Section 24 would be defeated.
19.20 The aforesaid procedure be followed in all cases relating to
maintenance including cases under Hindu Marriage Act, 1955,
Protection of Women from Domestic Violence Act, 2005, Hindu
Adoption and Maintenance Act, 1956, Special Marriage Act, 1954
Indian Divorce Act, 1869 as well as Section 125 Cr.P.C.
19.21 It is clarified that the directions contained in the order dated
18th September, 2014 as well as this judgment are guidelines to
determine the true income of the parties by applying the principles
laid down in Sections 106 and 165 of the Indian Evidence Act read
with Section 10(3) of the Family Courts Act, which cast a duty on
the Court to determine the true income of the parties. These
directions are necessitated because the parties in the matrimonial
litigation do not disclose their true income and the claims of
maintenance are dragged as long as upto two years and the Courts,
FAO 369/1996 & other connected matters
Page 43 of 46
finding it difficult to determine the true income, tend to fix
maintenance by drawing presumptions.
19.22
This Court would like to further clarify that while
formulating the affidavit – Annexure A, many more questions and
documents were considered, which would have complicated the
affidavit and caused inconvenience to the litigants. In order to
keep the affidavit concise and precise, this Court incorporated only
important questions and documents. However, the Courts are at
liberty to direct the parties to disclose further relevant facts and
documents if deemed necessary to determine the true income. The
Courts are also at liberty to consider Rules and formats of
affidavits mentioned in para 18 to develop and further improve the
format of the affidavit formulated by this Court.
20.
The Courts below shall send their response to the working
of these guidelines and further suggestions by 15th July, 2015,
which shall be considered by this Court thereafter.
21.
All the parties in these appeals are directed to file fresh
affidavits along with documents in terms of the format provided in
Annexure ‘A’ hereto within six weeks.
The response to the
affidavits of the parties be filed within four weeks thereafter.
22. List for directions on 9th April, 2015 at 2.30 P.M.
23. This Court appreciates the valuable assistance rendered by
learned amici curiae Ms. Prem Lata Bansal, Mr. Sunil Mittal and
Ms. Anu Narula.
This Court also appreciates the effective
assistance rendered by Mr. Anuj Sabharwal and Mr. Arun
FAO 369/1996 & other connected matters
Page 44 of 46
Wighmal, Law Researchers attached to this Court.
24.
This Court is of the view that filing of affidavit of assets,
income, expenditure and liabilities by both the parties in the
prescribed format at the very threshold of matrimonial litigation as
in developed countries would enable the Courts to pass
maintenance order within 60 days in terms of Section 24 of Hindu
Marriage Act, 1955 and therefore should be incorporated in all the
matrimonial statutes. Let this suggestion be considered by the
Government. Copy of the order dated 18th September, 2014 and
this judgment along with the Annexure A and compilation of the
Rules/formats mentioned in Para 18 be sent to Mr. Sanjay Jain,
learned ASG for taking up the matter with Ministry of Law and
Justice.
25.
Copy of this judgment along with Annexure A be sent to
Registrar General of this Court who shall send the same to all
Family Courts and other Courts dealing with matrimonial cases.
The format of the affidavit of assets, income and expenditure
(Annexure A) be loaded in the website of the District
Courts/Family Courts to enable the lawyers/litigants to download
the same.
26.
Copy of the order dated 18th September, 2014 as well as
this judgment along with the Annexure A be also sent to the Delhi
Judicial Academy to sensitize the judicial officers about the
guidelines laid down by this Court.
27.
Copy of this judgment along with the Annexure A be given
FAO 369/1996 & other connected matters
Page 45 of 46
dasti to counsel for the parties as well as learned amici curiae under
the signatures of the Court Master.
J.R. MIDHA
(JUDGE)
JANUARY 14, 2015
dk/rsk
FAO 369/1996 & other connected matters
Page 46 of 46
1
ANNEXURE A
(FORMAT OF AFFIDAVIT OF ASSETS, INCOME AND EXPENDITURE TO BE
FILED BY THE PARTIES IN ALL MAINTENANCE CASES)
AFFIDAVIT
I _______________________, son of / wife of ___________________, aged about ____
years, resident of ___________________________, do hereby solemnly affirm and declare
as under:
PART - I
PERSONAL INFORMATION RELATING TO THE DEPONENT
Sl Name
No. 
1. 
2. Age
3. Date of marriage
4. Date of separation
5. Educational qualifications
6. Professional qualifications
7. Occupation
8. Monthly income (Give details in Part IV)
9. Monthly expenditure ( Give details in Part V )
10. Whether you are assessed to Income Tax?
11. Whether you are assessed to Wealth Tax?
12. Whether you have sufficient income to support
   yourself?
  If not, whether you have claimed maintenance from
 your spouse? If so, how much?
Whether you are staying in matrimonial home?
13.
14.
15.
16.
Description
If not staying in the matrimonial home, relationship
and income of the person with whom staying.
Members of the family:
(a) Dependent
(b) Independent
Particulars
2
17. Whether your spouse has claimed maintenance
   from you? If so, how much?
18. Whether you have voluntarily paid or willing to pay
   maintenance to your spouse? If so, how much?
19. Whether you are willing to pay litigation expenses
   to your spouse? If so, how much?
20. Particulars of pending litigation between the parties
21. Whether any maintenance order has been passed by
   any Court? If so, give particulars and attach copies
  of the order?
22. Whether the maintenance is being paid in terms of
   the aforesaid order? If so, file the statement of
  maintenance paid upto date
23. E-mail address
24. Name of your counsel and his/her e-mail address
25. Expenses incurred on this litigation
26. Particulars of the bank account with name and
   address of the bank for the purpose of payment
  from or receipt of maintenance, as the case may be
PART - II
RELEVANT INFORMATION RELATING TO THE SPOUSE
1.
2.
3.
4.
5.
Educational and professional qualifications of your
spouse
Whether your spouse is earning? If so, give
particulars of the occupation and income of your
spouse.
Whether your spouse is staying in the Matrimonial
Home. If not, whether she is staying in his/her own
accommodation or in a rented accommodation? If
staying in a rented accommodation, what is the rent
being paid by him/her?
Particulars of the assets and liabilities of your
spouse
Do you have any documents relating to the income,
assets and expenditure of your spouse? If so, give
the particulars and attach copies thereof?
3
PART - III
RELEVANT INFORMATION RELATING TO THE CHILDREN
1. Children from the marriage with their name and age
2. Who has the custody of the Children?
3. Expenditure on the education of the Children
(Give details in Clause 7)
4.
Who is bearing the expenditure of Children’s
education
5.
6.
7.
How much expenditure has been incurred on the
children’s maintenance and children’s education
from the date of separation till now?
If the children are in custody of your spouse,
whether you have voluntarily paid or willing to pay
the expenses for the children’s maintenance and
education? If so, how much?
Details of expenditure on education
(i) School fees
(ii) Crech/Day Care/After school care
(iii) Books/Stationery
(iv) Private Tuitions
(v) Sports
(vi) Outings/summer camps/vacations
(vii) Entertainment
(viii) Others
Amount
(in Rs.)
4
PART-IV
STATEMENT OF INCOME
S.No
1.
Description
In case of salaried persons:
(i)
Designation
(ii) Name and address of the employer
(iii) Date of employment
(iv) Gross Income including the salary, D.A.,
commissions/incentives, bonus, perks etc.
(v) Perquisites and other benefits provided by the
employer
including
accommodation,
cars/other automotive, sweeper, gardener,
watchman or personal attendant, gas,
electricity, water, interest free or concessional
loans, holiday expenses, free or concessional
travel, free meals, free education, gifts,
vouchers, etc. credit card expenses, club
expenses, use of movable assets by
employees, transfer of assets to employees,
value of any other benefit/amenity/service/
privilege and the value of such perquisites and
benefits
(vi) Deductions from the gross income
(vii) Income tax paid
(viii) Net income
(ix) Value of stock option benefits if provided by
the employer
(x) Pension and retirement benefits payable at the
time of retirement
2.
In case of self-employed persons:
(i)
Nature of business/profession
(ii) Whether the business/profession is carried on
as an individual, sole proprietorship concern,
partnership concern, company or association
of persons, HUF, joint family business or any
other form. Give particulars of your share in
the business/ profession. In case of
partnership, specify the share in the
profit/losses of the partnership
Particulars
5
(iii) Number of employees
(iv) Annual turnover/gross receipts
(v) Gross Profit
(vi) Income Tax
(vii) Net Income
(viii) Details and value of benefits in kind, perks or
other remuneration received from the business
e.g. provision of car, payment of
accommodation etc
(ix) Amount of regular monthly withdrawal or
drawings from the business
(x) Current value of your business interest(s)
(xi) Current value of your business assets
(xii) List of directorships held, sitting fees,
commission or any other remuneration
3.
(xiii)Net worth of the company in which you are
Director along with the number of shares held
in the Company
Income from Other Sources:
(i)
Agricultural Income
(ii) Rent
(iii) Interest on bank deposits and FDRs
(iv) Interest on investments including deposits,
NSC, IVP, KVP, Post Office schemes, PPF,
loans etc.
(v) Dividends
(vi) Income from machinery, plant or furniture let
on hire.
(vii) Gifts
(viii) Profit on sale of movable/ immovable assets
4.
Any other income not covered above
TOTAL INCOME
(Give monthly income)
6
PART V
STATEMENT OF EXPENDITURE
S.
No.
1.
Description
(in Rs.)
Housing
Monthly rent
Mortgage payment(s)
Repairs & Maintenance
Property tax
2.
Household
expenditure
Groceries/Food/Personal
care/clothing
Water
Electricity
Gas
Telephone
TV
Cable/Set-top
Box
charges & Internet services
Maintenance, replacement
and repair of household
items,
appliances
and
kitchenware items.
Telephone
Domestic full time/part time
servant(s)
Others (specify)
3.
Amount
Transport
(i)
Car/Scooter
(a) Driver(s)
(b) Fuel
(c) Repair/Maintenance
(d) Insurance
(e) Loan repayment
7
(ii) Public Transport
(a) (b) Metro
(d) 
Medical expenditure
Taxi
(c) 
4.
Bus
Auto
Doctor
Medication
Hospital
Other medical expenditure
Others (specify)
5.
Insurance
Life
Annuity
Householders
6.
Entertainment
and recreation
Club
Health Club
Gym
7. Holiday and vacations
8. Gifts
9. Pocket money/allowance
10. Legal/litigation expenses
11. Discharge of
Liabilities
Credit card(s) payment
Hire purchase/lease
(i)
Repayment of Loans
(a) House loan
(b) Car loan
(c) Personal loan
(d) Business loan
8
(e)
Any other loan
(ii) Name of the lenders
(iii) Mode of repayment
(iv) Instalment amount
(v) Other personal liabilities
Newspapers, magazines,
books
Religious contributions/
Charities
Others (specify)
12. Miscellaneous
13. Other expenditure
(not specified above)
TOTAL EXPENDITURE
(Give monthly expenditure)
PART - VI
STATEMENT OF ASSETS
Assets
S.
No.
Particulars Estimated Market
           Value
Account No. & Current Balance
Name of Bank 
1. Real Estate
Including land, built up properties, lease
hold properties, agricultural land and
investment in real estate such as booking of
plots, flats and other immovable properties
in your name or joint names.
List any interest in properties, including
lease hold interest and mortgages, whether
or not you are registered as owner.
Provide legal descriptions and indicate
estimated market value of your interest
without deducting encumbrances or costs
of disposition.) (Record encumbrances
under debts.)
2. Financial Assets:
(i) Details of all bank accounts including
Current and Savings Accounts in your
name, or joint name and balance in the
9
said account
(ii) Cash in hand
Particulars
3. Investments
Current Value
Details of all investments you hold or, in
which you have interest and their current
value:
(i)
FDRs, NSC, IVP, KVP, Post Office
schemes, PPF etc.
(ii) Deposits with Government and Non-
Government entities
(iii) Stocks, shares, debentures, bonds,
units and mutual funds, etc.
(iv) Life and endowment policies and
surrender value
(v) Loan given to friends, relatives and
others
(vi) Other investments not covered by
above items
4. Pensions and Registered Retirement Particulars
Savings Plan
Maturity amount
Indicate name of institution where accounts
are held, name and address of pension plan
and pension details.
Particulars Current value
Particulars 
5. Corporate/Business Interests
Current value
List any interest you hold, directly or
indirectly,
in
any
corporation,
unincorporated business, partnership, trust,
joint venture and Association of Persons,
Society etc.
6. Movable Assets
(i) Motor Vehicles (List cars,
   motorcycles, scooters etc. along
  with their brand and registration
 number)
(ii) Livestock
(iii) Mobile phone(s)
(iv) Computer/Laptop
(v) Other electronic
   including I-pad etc.
(vi) TV, Fridge, Air Conditioner, etc.
gadgets
10
(vii) Other household appliances
(viii) Quantity of gold,
      diamond jewellery
(ix) Quantity of Silver Utensils
silver
and
7. Intangible properties including patents,
trademark, copyright design and goodwill
and their value
Particulars
8. About disposal of properties
Sale consideration
received
Particulars of properties (movable as well
as immovable) sold/agreed to be sold
between the date of marriage or one year
from separation whichever is later upto the
date of filing this affidavit and the sale
consideration received from the purchaser
Particulars
9. Others
Estimated current
value
List anything else of value that you own,
including precious metals, collections,
works of art, jewellery or household items
of high value. Include location of any
safety deposit lockers
PART - VII
JOINT PROPERTIES OF THE PARTIES
S.
No.
Description
1. Properties presented at or about the time of
  marriage, which belong jointly to both the
 husband and wife. Give the status of their
possession
2. Other joint properties of the parties. Give
  the status of their possession
Particulars
11
PART - VIII
STATEMENT OF LIABILITIES
S.
No.
1.
Description
Particulars of
Debts
Current Value
Secured debt(s)
List all mortgages, loans, and any other
debts secured against an asset
Unsecured Debt(s)
2.
List all bank loans, personal loans, credits,
overdrafts, credit cards and any other debts
Other
3.
List any other debts, including obligations
that are relevant to a claim
PART - IX
GENERAL INFORMATION RELATING TO THE STATUS,
STANDARD OF LIVING AND LIFESTYLE
S.
No.
Description
1. Residential address
2. Area of residential accommodation (in sq.
  feet)
3. Who is the owner of the residential
  accommodation?
 In case of rented
accommodation, specify the monthly rent
4. Name of school(s) where the child or
  children are studying
5. Number of part-time/full time domestic
  servants and their wages
6. Average monthly withdrawal from bank(s)
7. Mode of travel in city/outside city
Particulars
12
8. Membership of clubs/health clubs/gyms,
  societies and other associations. Specify
 the membership fee and subscription
9. Particulars of credit/debit cards, its limit
  and usage
10. Particulars of frequent flier cards
11. Frequency of foreign travel, business as
well as personal
12. Category of hotels ordinarily used for
stay, official as well as personal
13. Category of hospitals opted for medical
treatment including type of rooms
14. Brand of vehicle, mobile and wrist watch
15. Expenditure ordinarily incurred on family
functions including birthday of the
children
16. Expenditure
festivals
ordinarily
incurred
on
17. Expenditure incurred on marriage of
family members
18. Status of the party/family:
- High
- Upper Middle
- Middle
- Lower Middle
- Low
- Below poverty
line
13
PART - X
DOCUMENTS RELATING TO ASSETS, INCOME AND EXPENDITURE OF
THE DEPONENT
PART A
DOCUMENTS RELATING TO PERSONAL INFORMATION
S. No.
Description
1. Aadhar Card
2. PAN Card
3. Passport
PART B
DOCUMENTS RELATING TO INCOME, ASSETS AND LIABILITIES
S. No.
Description
Please Tick
Attached
4. Statement of Account of all bank
  accounts including current and
 savings accounts for last 3 years
5. Income Tax Return(s) along with
  Statement of Income and Annexures
 for last 3 years
6. Wealth Tax return(s) with statement
  of assets/liabilities for the last 3 years
7. In case of Salaried Persons
(i) Appointment Letter
(ii) Salary slip
(iii) Forms 16, 16A & 12BA
(iv) Cost to Company Certificate
    and CIBIL Certificate,
   wherever applicable
Not
Applicable
To follow
14
(v)
8.
Copies of TDS certificates
In case of self-employed persons
(i) Balance Sheet and Profit &
   Loss Account
(ii) Balance Sheet and Profit &
    Loss
   Account
  of
 the
proprietorship firm, if the
business is carried on in the
name of a sole proprietorship
concern
(iii) Balance Sheet and Profit &
     Loss
    Account
   of
  the
 partnership firm, if the
deponent is a partner in a firm
along with the Schedule
showing the distribution of
partners’ remuneration and
 share of profits/losses of the
partnership firm and the copy
of the partnership deed
(iv) Balance Sheet and Profit &
    Loss Account of the Company
   in which the deponent is a
  Director
(v) Balance Sheet and Profit &
   Loss
  Account
 of
the
Association of Persons, HUF,
Joint Family business or trust
in which the deponent has
share
(vi) Copies of TDS certificates
9.
In case of Income from other
sources:
(i) Lease
   Deed(s)/Rent
  Agreement(s)
 /Licence
Agreement(s) in respect of the
rental income
(ii) Interest Certificate in respect
    of the interest income on
   deposits and investments
(iii) Dividend
Certificates
in
15
respect of dividend income
(iv) Sale
Deed(s)/transfer
documents in respect of the
profit
on
sale
of
property/properties
10. Other relevant documents relating to
Income/Assets
11. Other relevant documents relating to
liabilities
PART C
DOCUMENTS RELATING TO EXPENDITURE
12.
(i) Documents relating to the
   expenditure on education of
  children including tuition fees
(ii) Rent and maintenance receipts
(iii) Electricity, water, security and
gas bills
(iv) Documents relating to the
salary paid to the employees
including servant(s)
(v)
Documents
relating
to
expenditure on conveyance
(vi) Debit and
statements
(vii) Frequent
statements
Credit
Flier’s
Card
Card
(viii) Mobile and landline phone
bills
(ix) Internet and TV cable/ Set -
Top Box bills
(x)
Documents relating to the re-
payment of the loans
(xi) PPF,
EPF
and
other
superannuation fund receipts
(xii) Receipts of premium of
insurance policies 
(xiii) Receipts of payments in
respect of mutual funds 
(xiv) Documents to
relating
16
payment of interest on bank
and other loans
(xv) Documents relating to the
payment of taxes, including
Income Tax, Wealth Tax and
Property Tax
(xvi) Other
relevant documents
relating to Expenditure
Declaration:
1. I declare that I have made full and accurate voluntary disclosure of my income,
expenditure, assets and liabilities from all sources. I further declare that I have no
assets, income, expenditure and liabilities other than set out in this affidavit.
2. I undertake to inform this Court immediately upon any material change in my
employment, assets, income, expenses or any other information included in this
affidavit.
3. I understand that any false statement in this affidavit may constitute an offence
under Section 199 read with Sections 191 and 193 of the Indian Penal Code
punishable with imprisonment upto seven years and fine, and Section 209 of Indian
Penal Code punishable with imprisonment upto two years and fine. I have read
and understood Sections 191, 193 199 and 209 of the Indian Penal Code.
DEPONENT
Verification:
Verified at ____________on this ____ day of ___________ that the contents of the
above affidavit relating to my assets, income and expenditure are true to my
knowledge, no part of it is false and nothing material has been concealed
therefrom, whereas the contents of the above affidavit relating to the assets,
income and expenditure of my spouse are based on information believed to be true.
I further verify that the copies of the documents filed along with the affidavit are
the copies of the originals.
DEPONENT

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