Forensic examination of disputed company records may be ordered where forgery is alleged in oppression and mismanagement disputes.

Where forgery or fabrication of company records is specifically alleged in an oppression and mismanagement petition, the Tribunal may exercise its procedural powers to secure a fair adjudication by directing production of original documents and forensic examination of disputed signatures. Applying Rule 43(3) of the NCLT Rules, 2016 and Section 424 of the Companies Act, 2013, the Tribunal accepted that disputed financial statements, power of attorney and PAN cards could be sent for expert comparison. The application was allowed, with directions for production of the originals, furnishing of a specimen signature and examination by the forensic authority.

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Issues: Whether, in a petition alleging forgery and fabrication of company records, the Tribunal should direct forensic examination of disputed signatures and production of original documents.

Analysis: The application was founded on allegations that signatures on the financial statements, power of attorney, and PAN cards differed. The Tribunal noted the discrepancy in the signatures and considered that, to ensure complete and fair adjudication of the oppression and mismanagement dispute, all relevant primary documents should be brought on record. Relying on Rule 43(3) of the National Company Law Tribunal Rules, 2016 and Section 424 of the Companies Act, 2013, the Tribunal held that it had the power to call for documents and send disputed records for forensic opinion where forgery or fabrication of statutory records is alleged. It further directed production of the original audited financial statements, the original power of attorney, the original PAN cards, and a specimen signature for comparison by the forensic authority.

Conclusion: The request for forensic verification was allowed and the disputed records were directed to be examined by the Central Forensic Science Laboratory.

Final Conclusion: The application was allowed with directions for production of originals, furnishing of specimen signature, and forensic examination, in aid of a fair determination of the underlying company petition.

Ratio Decidendi: Where forgery or fabrication of statutory company records is specifically alleged in an oppression and mismanagement proceeding, the Tribunal may direct forensic examination and production of original documents in exercise of its procedural powers to secure a just decision.

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