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    <title>2020 (10) TMI 967 - NATIONAL COMPANY LAW TRIBUNAL , KOCHI BENCH</title>
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    <description>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.</description>
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      <description>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.</description>
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